ABSTRACT

Dimas Prayogo (2019). Effect of E-Filing Application, Tax Knowledge, and Tax Sanctions on Non-Employee Taxpayer Compliance in KPP Pratama, South Banjarmasin.

Promotor: Norlena, S.E, M.SA, Ak, CA

The purpose of this study was to know the effect E-Filing Application, Tax Knowledge, and Tax Sanctions on Non-Employee Taxpayer. This study used E-Filing Application, Tax Knowledge, and Tax Sanctions as a independent variable, and Taxpayer Compliance as a dependent variable.

The population and sample in this study was non-employee personal taxpayers at KPP Pratama, South Banjarmasin.. The sample of this study was taken using insidental sampling. That was sampling from the population based on insidential, it means anyone who incidentally met a researche, they can be a sample if they matched with a sources of data. The data analysis techniques in this study was a statistyc analysis techniques with SPSS software.

            The results of this study show that E-Filing Application, Tax Knowledge, and Tax Sanctions has an effect on Non-Employee Taxpayer. The results of the study shows that it is important for each taxpayer to have a tax knowledge, know the sanctions of taxation, and apply the E-Filing system, because if the taxpayer knows that informations, it will increase the taxpayer compliance.

Key Words : E-Filing Application, Tax Knowledge, Tax Sanctions, Taxpayer Compliance