Pengaruh Kesadaran Wajib Pajak, Pemahaman Perpajakan, dan Penerapan e-system Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Pratama Denpasar Barat

Abstract

The growth in taxpayers does not account for individual characteristics, such as taxpayers who are aware of their tax duties, as well as tax legislation that taxpayers comprehend. State income will increase with compliance from taxpayers. The purpose of this study is to define what it means for individual taxpayers at the KPP Pratama Denpasar Barat to be aware of, comprehend, and use the tax system. The sample for this study consists of 100 actual individual taxpayers who are registered with the KPP Pratama Denpasar Barat. The data in this study were selected using the slovin approach, which means that the preset criteria had been established. Quantitative data are the kind employed. Both primary and secondary data sources are employed as sources of information. Direct online data collection is done utilizing a Google form.

Multiple linear regression analysis, a traditional assumption test, is the method of data analysis employed. Tests of determination coefficient, F, and t. The findings demonstrated that the KPP Pratama Denpasar Barat's individual taxpayers benefited significantly and positively from increased taxpayer knowledge, tax comprehension, and application.

Taxpayers, tax comprehension, tax e-system use, and individual taxpayers are some of the related terms.