PENGARUH PENERAPAN E-FILLING, PEMAHAMAN PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA MOJOKERTO

This research aims to test of the effect of implementing e-filling, understanding taxation, and tax sanctions on individual taxpayer compliance in the City of Mojokerto. The types of data in this research are primary data and population this research are individual taxpayers in the city of Mojokerto. The sample for this research was obtained using the slovin formula as many as 78 respondents. This research data collection using questionnaires, followed by data analysis techniques using multiple liniear regression analysis. The result of this research is the implementation of e-filling, understanding taxation, and tax sanctions have a positive and significant influence on taxpayer compliance individual taxpayer in Mojokerto City partially and simultaneously.