PENGARUH PERSEPSI KORUPSI PAJAK, KEADILAN PAJAK, SOSIALISASI PERPAJAKAN, PENERAPAN E-BILLING DAN KEWAJIBAN MORAL TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Ajeng Rotul Diningsih; Muhaimin  Dimyati; Nurshadrina Kartika Sari

doi:10.31967/riemba.v1i1.932

Ajeng Rotul Diningsih Akuntansi, Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Sains Mandala
Muhaimin Dimyati Akuntansi, Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Sains Mandala
Nurshadrina Kartika Sari Akuntansi, Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Sains Mandala

DOI: https://doi.org/10.31967/riemba.v1i1.932

Keywords: Perceptions of Tax Corruption, Tax Fairness, Tax Dissemination, Implementationof E-billing, Moral Obligations, Taxpayer Compliance

Abstract

This study aims to analyze the effect of perceptions of tax corruption, tax fairness, tax socialization, the application of e-billing and moral obligations on individual taxpayer compliance. The method used in this research is to distribute questionnaires online. The population of this study is individual taxpayers at KPP Pratama Jember who do free work with a total population of 100 people. The sampling technique was determined by purposive sampling. The data analysis method used is Multiple Linear Regression. The results of the study show that the implementation of e-billing and moral obligations have a partial effect on individual taxpayer compliance. Meanwhile, perceptions of tax corruption, tax fairness, and tax socialization do not partially affect individual taxpayer compliance. Simultaneously perceptions of tax corruption, tax fairness, tax socialization, e-billing implementation and moral obligations affect individual taxpayer compliance.