Pengaruh Penerapan Sistem E-Filing, Ketegasan Sanksi Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi

The Directorate General of Taxes is an excellent service for taxpayers who are expected to increase taxpayers for reporting and payment of tax obligations. application of e-filing system, the firmness of taxation sanctions, awareness of taxpayers to the obligations in the report response letter. This study uses quantitative data or uses a questionnaire. The sample used is a studio of individual taxpayers who work at STIE Perbanas Surabaya. The technique used in taking samples in this study is incidental sampling. Processing data using SPSS version 23 with linear regression. Based on this research, it shows the application of e-filing system, the firmness of taxation sanctions, awareness of taxpayers to the obligations of individual taxpayers in reporting acceptance letters (SPT). Keywords: application of e-filing system, the firmness of taxation sanctions, awareness of taxpayers to the obligations of individual taxpayer