The Effect of E-Filing Implementation, Level of Tax Comprehension, and Tax Sanction on Formal Compliance of Individual Taxpayer

DOI

10.2991/iconies-18.2019.58How to use a DOI?

Keywords

E-filing, level of comprehension, tax sanction, formal compliance

Abstract

One of the biggest sources of state revenue is tax revenue. Taxes are used by the government to finance national development. The purpose of this research to determine the effect of E-filing implementation, level of tax comprehension, and tax sanction on formal compliance. Multiple linear regression analysis was used to test statistically hypothesized models. The sample in this research is 178 individual taxpayers. Data on this research is obtained by questionnaire. The method of this sampling is using convenience sampling method. The result of the research shows the variable of E-filing implementation, tax sanction and level of tax comprehension has a significant effect on formal compliance.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ninis Nur Solichah
AU  - Isnalita
AU  - Noorlailie Soewarno
PY  - 2019/10
DA  - 2019/10
TI  - The Effect of E-Filing Implementation, Level of Tax Comprehension, and Tax Sanction on Formal Compliance of Individual Taxpayer
BT  - Proceedings of the 2018 International Conference on Islamic Economics and Business (ICONIES 2018)
PB  - Atlantis Press
SP  - 293
EP  - 296
SN  - 2352-5428
UR  - https://doi.org/10.2991/iconies-18.2019.58
DO  - 10.2991/iconies-18.2019.58
ID  - Solichah2019/10
ER  -