International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


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Research Paper | Accounting | Indonesia | Volume 8 Issue 5, May 2019


Analysis on Tax Compliance in Indonesia (Case Study in The Tax Service Office Jakarta)

Nurarifin Jaya | Apollo [11]


Abstract: This study aims to examine the effect of knowledge of taxation, tax administration sanctions, and the application of e-filing to individual taxpayer compliance. This study uses a causal method that uses primary data with the form of survey research that is spreading questionnaires, and processed with SPSS Application (Statistical Product and Service Solutions). The sample from this study is an individual taxpayer registered at Tax Office (KPP) Pratama Jakarta Cengkareng. The number of samples in this study were 96 taxpayers using simple random sampling technique. The result of this study indicate that the variable knowledge of taxation, tax administration sanctions and the application of e-filing together affect the personal taxpayer compliance at Tax Office (KPP) Pratama Jakarta Cengkareng.


Keywords: Tax Knowledge, Tax Administration Sanctions, E-Filing, Tax Compliance


Edition: Volume 8 Issue 5, May 2019,


Pages: 787 - 791


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