BibTex Citation Data :
@article{DJA47863, author = {Carmel Gabriella Sanger and Nur Cahyonowati}, title = {PENGARUH SOSIALISASI PAJAK, SISTEM E-FILING, SISTEM E-BILLING, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi pada WPOP yang Terdaftar di KPP Pratama Semarang Barat)}, journal = {Diponegoro Journal of Accounting}, volume = {13}, number = {4}, year = {2024}, keywords = {Tax socialization, E-Filing System, E-Billing System, Tax Sanctions, Individual Taxpayer Compliance}, abstract = { This study aims to analyze the influence of tax socialization, e-filing system, e-billing system, and tax sanctions on the compliance of individual taxpayers at KPP Pratama Semarang Barat. This research is a quantitative study conducted using convenience sampling technique, and data collection was carried out by distributing online questionnaires using a likert scale. The sample obtained in this study consisted of 385 respondents. The analysis technique used in this research is multiple regression analysis, with data processing of the questionnaire results using SPSS and EViews. Based on the hypothesis testing data analysis results, this study indicates that tax socialization, e-filing system, e-billing system, and tax sanctions has a positive and significant effect on the compliance of individual taxpayers. }, issn = {2337-3806}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/47863} }
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Program Studi AkuntansiFakultas Ekonomika dan BisnisUniversitas DiponegoroJl. Prof. Sudharto, SH – Tembalang, Semarang Jawa Tengah 50275
ISSN : 2337-3806