PENGARUH PENERAPAN SISTEM E-FILING, PENGETAHUAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA SURABAYA WONOCOLO

This study aims to determine the effect of implementation of e-filing systems, tax knowledge, and tax sanctions agains an individual taxpayer compliance at kpp pratama surabaya wonocolo. The population of this research is all individual taxpayer on KPP Pratama Surabaya Wonocolo, using purposive sampling method with total sample of 95 taxpayers. Methods of data analysis using multiple linear regression analysis with SPSS 23.0. The results showed that the application of e-filing system has a significant effect on taxpayer compliance. Knowledge of tax has a significant effect on tax compliance. Tax sanctions have a significant effect on taxpayer compliance. Together, the application of e-filing systems, knowledge of taxes, and tax sanctions have a significant effect on taxpayer compliance.