Taxpayer Compliance: The Self-Assessment System, E-Billing Implementation, Tax Sanctions

Abstract

This study aims to analyze the influence of the self-assessment system, e-billing implementation, and tax sanctions on individual taxpayer compliance at KPP Pratama Palembang Ilir Timur, Indonesia. Employing a quantitative research design, this study used purposive sampling to select 100 individual taxpayers registered at KPP Ilir Timur, determined using the Slovin formula. Data were collected through questionnaires and analyzed using several statistical techniques, including validity and reliability testing, normality testing, classical assumption tests, multiple linear regression analysis, hypothesis testing, and the coefficient of determination, assisted by SPSS version 26. The findings reveal that the self-assessment system, e-billing implementation, and tax sanctions each have a positive and significant impact on individual taxpayer compliance.The research was limited to a single city (Palembang).