Pengaruh Persepsi Program Tax Amnesty, Sanksi Perpajakan, Persepsi Penerapan E-Filing, dan Tingkat Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak.

(Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jakarta Kebayoran Baru Dua Periode 2016)

Abstract

This research aims to analyze the effect of tax amnesty program, taxing sanction, e-filling implementation, and the levels of understanding in obligatory tax towards the tax obligatory obedience. This research uses primary data by spreading questionnaire to 100 respondents personal people obligatory tax in KPP Pratama Jakarta Kebayoran Baru Dua. The sampling technique in this study is convenience sampling. This research tests the effect of tax amnesty program, taxing sanction, e-filing implementation, and the levels of understanding in obligatory tax towards the tax obligatory obedience with multiple regression. The results show that the taxing sanction variable and e-filing implementation don't effect the obligatiory tax obedience. Meanwhile, the tax amnesty program variable and levels of understanding in taxing obligatory effect the obligatory tax obedience.