Pengaruh Penerapan E-Filling, Tingkat Pemahaman Perpajakan, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak(Studi Empiris Pada Wajib Pajak di KPP Pratama Surakarta)

taxpayers to pay taxes on the Kantor Pelayanan Pajak Pratama Surakarta. Factors that are expected to have an influence on an taxpayer compliance is include the application of e-filling, the level of understanding of taxation, awareness of taxpayers and tax sanctions.The population of this research is the individual taxpayer in the region of KPP Pratama Surakarta. Sampling was done by insidental sampling technique. The number of samples was determined as many as 70 people from the number of individual taxpayers who are on territory of KPP Pratama Surakarta. Primary data collection metod used is the method of questionnaire survey using the media. In the study, the hypothesis was tasted using multiple regression.The results of this study indicate that tax sanctions affect taxpayer compliance. Meanwhile, the application of e-filling, the level of understanding of taxation, awareness of taxpayers does not affect taxpayer compliance