{"corpus_id":236605744,"paper_sha":"285b5db0a53bf3769737ef1bf75ebd301c0edfdc","doi":"10.37641/JIAKES.V9I1.560","arxiv_id":null,"pmid":null,"pmcid":null,"mag_id":3171899283,"dblp_id":null,"acl_id":null,"title":"Pengaruh Kebijakan E-Filing, Sanksi Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi","year":2021,"publication_date":"2021-04-30","venue":"","journal":{"name":"","pages":"199-208","volume":"9"},"journal_issn":null,"journal_title":null,"publication_types":[],"pubmed_pub_types":null,"s2_fields_of_study":[],"reference_count":0,"citation_count":36,"influential_citation_count":0,"is_open_access":true,"arxiv_categories":null,"arxiv_license":null,"arxiv_journal_ref":null,"mesh_headings":null,"chemicals":null,"comments_corrections":null,"source_flags":1,"s2_open_access_pdf_url":"https://jurnal.ibik.ac.id/index.php/jiakes/article/download/560/434","s2_open_access_landing_url":"https://www.semanticscholar.org/paper/285b5db0a53bf3769737ef1bf75ebd301c0edfdc","s2_open_access_license":null,"s2_open_access_status":"GOLD","pmc_open_access_pdf_url":null,"pmc_open_access_landing_url":null,"pmc_open_access_license":null,"pmc_open_access_status":null,"unpaywall_open_access_pdf_url":null,"unpaywall_open_access_landing_url":null,"unpaywall_open_access_license":null,"unpaywall_open_access_status":null,"abstract":"Kebijakan e-filing dibuat untuk memudahkan wajib pajak orang pribadi melaporkan SPT nya, sanksi perpajakan yang akan menekan wajib pajak orang pribadi untuk terus patuh, dan kesadaran wajib pajak juga perlu ditingkatkan karna dengan adanya kesadaran wajib pajak orang  pribadi, Pada penelitian ini menggunakan metode Probability sampling dengan jenis simple random sampling. Sumber data dalam penelitian ini yaitu wajib pajak orang pribadi sebagai responden yang dipilih secara acak.  Penelitian deskriptif kuantitatif untuk menggambarkan data data perhitungan yang diperoleh, dengan jumlah responden 112. Penelitian ini menggunakan Model Partial Least Square (PLS). Tujuan Penelitian bertujuan untuk menguji kebijakan e-filing, sanksi perpajakan dan kesadaran wajib pajak  terhadap kepatuhan wajib pajak orang pribadi. Populasi yang digunakan dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pajak Setiabudi IV. Hasil pengujian menunjukkan bahwa Kebijakan e-filing berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi, dengan adanya Kebijakan E-Filing memudahkan Wajib Pajak orang pribadi untuk melaporkan SPT setiap tahun nya dan lebih menghemat waktu, biaya, serta tenaga Sanksi Perpajakan berpengaruh negatif terhadap Kepatuhan Wajib Pajak orang pribadi, masih banyak Wajib Pajak yang menghiraukan adanya Sanksi Perpajakan dan masih banyak Wajib Pajak yang diberikan Sanksi karna tidak Melaporkan SPT tepat waktu. dan Kesadaran Wajib Pajak berpengaruh terhadap Kepatuhan Wajib Pajak orang pribadi, bahwa kesadaran wajib pajak orang pribadi semakin tinggi maka pamahaman dan pelaksanaan kewajiban perpajakan semakin baik sehingga meningkatkan kepatuhan. Dari hasil yang didapat variabel Kebijakan e-filing dan Kesadaran Wajib Pajak orang pribadi berpengaruh positif terhadap Kepatuhan Wajib Pajak Orang Pribadi. \n  \nKata Kunci : Kebijakan E-Filing, Sanksi Perpajakan, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak","claims":[{"public_id":"cl_c28020eec0d4a3757a5655f5480b53de","status":"active","text":"Kebijakan e-filing berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi.","confidence":0.98,"contributors":[{"id":1,"public_id":"12632b8b5f","public_label":"Anonymous (12632b8b5f)","roles":["extraction"],"url":"https://sah.borca.ai/u/12632b8b5f"}],"url":"https://sah.borca.ai/claims/cl_c28020eec0d4a3757a5655f5480b53de"},{"public_id":"cl_53e7e0f57d6ce0a04dd63ad7ec111776","status":"active","text":"Kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi.","confidence":0.95,"contributors":[{"id":1,"public_id":"12632b8b5f","public_label":"Anonymous 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