The Effect of the Implementation of the E-Filing System the Role of the Account Representative and Tax Sanctions on the Taxpayer Compliance of Personal Persons

This study aims to determine the effect of the application of e-filling, the role of account representatives, and tax sanctions on individual taxpayer compliance. This research was conducted at the North Badung Pratama Tax Service Office with a research sample of 100 respondents who were taken using accidental sampling technique. All data obtained from the distribution of questionnaires are feasible to use, then analyzed using multiple linear regression, hypothesis testing (t test and f test). The results showed that the implementation of the e-filling system had a positive and significant effect on individual taxpayer compliance at the North Badung Pratama Tax Service Office. The results of the study indicate that the higher the application of the e-filling system, the higher the level of compliance of individual taxpayers. The role of account representatives has a positive and significant effect on individual taxpayer compliance at the North Badung Pratama Tax Service Office. The results of the study indicate that the higher the role of account representatives, the more obedient individual taxpayers are. Tax sanctions have a positive and significant effect on individual taxpayer compliance at the North Badung Pratama Tax Service Office. The results of the study indicate that the higher the tax penalty, the higher the level of compliance of individual taxpayers.