PENGARUH SOSIALISASI PERPAJAKAN, KEMUDAHAN PENGGUNAAN E-SPT, DAN PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

ABSTRACT The purpose of this research is to find out whether taxing socialization, the ease of use of e-SPT, and PTKP change have impact to personal taxpayer compliance at KPP Ilir Barat Palembang. This research use quantitative method. The population of this research is 111.189 with 100 sample of respondents using purposive sampling. the technique of data analysis uses instrument quality test, classic assumption test, multiple linear regression, and hypothesis test. The result of this research states that taxing socialization, the ease of use of e-SPT, and PTKP change partially and simultant give positive and significant impact to personal taxpayer compliance Keyword : taxing socialization, the ease of use of e-SPT, PTKP, personaltaxpayer complianc