Pengaruh Tanggung jawab Moral, Sanksi Perpajakan Dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Dalam Penyampaian Surat Pemberitahuan (Spt) Tahunan Pada Kpp Pratama Batam Utara (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang Terdaftar Di Kpp Pratama Batam Utara Tahun 2016)

This study aims to examine the effect of moral responsibility, tax sanctions, and e-filling system on compliance reporting of annual tax return in Tax Office Primary North Batam of individual taxpayers registered in Tax Office Primary North Batam on 2016. The Population of this study is all of individual taxpayers registered in Tax Office Primary North Batam on 2016. Data are analyzed using multiple regression method using SPSS (Statictical Product and Service Solution) version 25. The results showed that moral responsibility did not affect the compliance reporting of annual tax return, it comes from the significance that is 0,197 > 0,10. Tax Sanctions did not affect the compliance reporting of annual tax return, it comes from the significance that is 0,801 > 0,10, while the e-filling system affect the compliance reporting of annual tax return, it comes from the significance that is 0,024 < 0,10. Keywords: Moral Responsibility, Tax Sanctions, E-Filling System, compliance reporting on annual tax return