TAX AUDIT, TAX PENALTY, AUDIT REPORT, DAN E-FILLING TERHADAP TAXPAYER COMPLIANCE DI KOTA MEDAN

Abstract

This study empirically tests the effect of tax audits, tax penalties, audit reports, and e-filling on taxpayer compliance. The methods used are multiple linear and moderate regression analyses (MRA). The population of this study was corporate taxpayers at the Medan Tax Service Office in 2022, with a sample of 100 corporate taxpayers. The sampling method used was convenience sampling. The results of the hypothesis testing in this study found that tax audits, tax penalties, and audit reports were statistically unable to affect taxpayer compliance in paying and reporting their taxes to the Medan Tax Service Office. However, e-filling affects taxpayer compliance in paying and reporting taxes to the Medan Tax Service Office. This study aims to provide input and references for tax authorities and taxpayers, further examine tax sanctions and tax audits that have been carried out and increase taxpayer awareness to comply with taxes. Then, this study is influenced by external and internal factors, namely tax audits, tax penalties, audit reports and e-filling from external parties that make taxpayers tax compliant so that the presence or absence of intention will continue to make taxpayers tax compliant