THE EFFECT OF E-FILING POLICY, TAX SANCTIONS, AND TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE WITH PERSONAL PERSONS IN THE COVID-19 PANDEMIC

Abstract

The research purpose isto examine the effect of E-Filing policies, tax sanctions and taxpayer awareness on taxpayer compliance in the covid-19 pandemic. This is quantitative research. The research used primary data obtained through a survey method with a questionnaire. The sampling method is convenience sampling collected from 120 taxpayers in Yogyakarta. The analysis are descriptivestatistical, classic assumption test, and multiple linear regression. The data analysis technique of this research uses the SPSS version 21. The results show that the E-Filing policy, tax sanctions and taxpayer awareness have positive effects on taxpayer compliance in the covid-19 pandemic. The government can improve taxpayer compliance by managing and improving the E-Filing policies, carrying out routine supervision of taxpayer compliance, and increasing socialization about the importance of taxes for state development.