FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PELAPORAN WAJIB PAJAK PEGAWAI POLITEKNIK NEGERI SAMBAS

Abstract

This study aims to obtain empirical evidence regarding the factors that influence taxpayer reporting compliance, especially among employees of the Sambas State Polytechnic. The method used in this study is an associative research strategy with a quantitative approach. Data collection used questionnaires distributed via Google Form and directly to employees of the Sambas State Polytechnic randomly as respondents. The sampling technique used was simple random sampling and data processing techniques assisted by EViews software version 12. The results of this study indicate that tax knowledge, taxpayer awareness, income level, and education level have a significant effect on tax reporting compliance of employees of the Sambas State Polytechnic. Meanwhile, the quality of tax services and the implementation of digitalization systems do not have a significant effect on taxpayer reporting compliance of employees of the Sambas State Polytechnic. Together or simultaneously, the level of tax knowledge, taxpayer awareness, quality of tax services, the implementation of digitalization systems, income level, and education have a significant effect on taxpayer reporting compliance of employees of the Sambas State Polytechnic.