| Issue |
E3S Web Conf.
Volume 125, 2019
The 4th International Conference on Energy, Environment, Epidemiology and Information System (ICENIS 2019)
|
|
|---|---|---|
| Article Number | 22001 | |
| Number of page(s) | 5 | |
| Section | Industrial Information Systems | |
| DOI | https://doi.org/10.1051/e3sconf/201912522001 | |
| Published online | 28 October 2019 | |
The Effect of Socialization, Sanction, and E-Filing on Annual SPT Reporting
1 Department of Management, Faculty of Economics, School of Business Kusuma Negara, Jakarta - Indonesia
2 Department of Finance, Faculty of Economics, University of Muhammadiyah, Makassar – Indonesia
3 Department of Accounting, Faculty of Economics, University of Dehasen, Bengkulu – Indonesia
4 Department of Finance, Faculty of Economics, University of Bosowa, Makassar - Indonesia
* Corresponding author: fahlevi@stie-kusumanegara.ac.id
Understanding to fill the tax return, annual report tax return individual is still lacking, many taxpayers did not understand how to fill out an annual tax return, especially the tax year 2014. The objective was to investigate the influence of socialization Tax, Tax Penalties and Tax e-filing of the tax return reporting annual individual taxpayer. Sampling was done by purposive sampling method and selection of non-random manner convenience. The primary data collection method used is survey method using a questionnaire. Data were analyzed using multiple linear analysis, descriptive analysis and to test hypotheses.
Key words: Socialization Taxes / E-Filing / Tax Returns / Annual Reporting / Law
© The Authors, published by EDP Sciences, 2019
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