THE EFFECT OF THE IMPLEMENTATION OF E-FILING, TAX SOCIALIZATION AND TAX SANCTIONS, ON THE COMPLIANCE OF INDIVIDUAL TAXPAYER TAX RETURN REPORTING

This research aims to determine the effect of implementing E-Filing, tax socialization and tax sanctions on Individual Taxpayer SPT Reporting Compliance. The research method used is a quantitative method. The sample in the study was 98 respondents. The data collection technique uses a questionnaire. The analysis technique used is validity testing, reliability testing, and regression analysis. The research results show that all variables of E-Filing Implementation, Tax Socialization, Tax Sanctions have a significant positive effect on Taxpayer SPT Reporting Compliance. This shows that the variability of the dependent variable can be explained by the independent variable by 48.2%, the remaining 51.8% by other variables. Attribution theory explains that individual behavior, such as tax compliance, is influenced by how they act with certain causes, both originating from internal factors (personal motivation, responsibility) and external (social pressure, systems, or legal consequences).