June 30, 2025

The Effect of the Implementation of E-Filing, Tax Socialization and Tax Sanctions, on the Compliance of Individual Taxpayer Tax Return Reporting

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Quantitative analysis shows that e-filing and tax socialization improve taxpayer compliance, suggesting effective strategies.

E-filing and tax sanctions positively influence taxpayer compliance with tax return reporting.
Significant positive effects were noted, with an explained variability of 48.2% in taxpayer compliance.
This research utilized a quantitative method driven by a questionnaire for data collection.
Findings suggest individual taxpayer behavior is influenced by both internal motivation and external factors.

Sinambela et al. (2025) studied this question.

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