THE INFLUENCE OF UNDERSTANDING TAXATION, TAX AWARENESS AND IMPLEMENTATION OF EFILING ON TAXPAYER COMPLIANCE IN BATAM CITY

Abstract

The study aims to evaluate the effect of understanding taxation, tax
awareness and the application of e-filing on taxpayer compliance in Batam
City. The methodology used is quantitative; numerical information from the
data provided will be statistical tests related to taxpayer compliance. The
population is 400,034 individual taxpayers recorded in KPP Pratama Batam
Selatan in 2022. The sample collection method used is a random sampling
technique through a random selection process. The results of the sample
calculation of researchers applying the Slovin formula with a population of
400,034 and an error rate of 10%. Researchers get 99.9 respondents,
rounded up to 100. The data collection technique uses a questionnaire in
which respondents provide answers to a series of questions posed using a
G-forrm measured on a Likert scale. Tests carried out in this study include
descriptive analysis, validity test, reliability test, normality test,
multicollinearity test, heteroscedasticity test, multiple linear regression test
t test, f test and coefficient of determination test. SPSS 26 program used to
manage data. The partial findings are that tax understanding, awareness,
E-Filing Implementation has a positive effect on taxpayer compliance,
simultaneously that Taxpayer Compliance (Y) is significantly influenced by
the variables of Tax Understanding (X1), Tax Awareness (X2), and E-Filing
Implementation (X3).