Dampak Penggunaan E-Filling,Tax Morale Dan Sanksi Pajak Terhadap Peningkatan Kepatuhan Wajib Pajak Dengan Kesadaran Perpajakan Sebagai Variabel Moderasi (Studi kasus Wajib Pajak Orang Pribadi Di Kecamatan Bengkalis)

This study aims to examine the effect of Perceived Ease of Use of E- Filling, Tax Morale, and Tax Sanctions on Taxpayer Compliance with Tax Awareness as a Moderating Variable. The data used in this study is primary data obtained by distributing questionnaires to individual taxpayers in the Bengkalis area. The method used in this sampling is purposive sampling with a total sample of 150 individual taxpayers. The data analysis method used is analysis regression linear by using the IBM SPSS 29 application. The results of this study state that the effect of Perceived Ease of Use of E- Filling have no effect on Tax Compliance, but Tax Morale and Tax Sanctions have a positive and significant effect on Taxpayer Compliance. Then Tax Awareness can moderate and strengthen the relationship between the effect of Perceived Ease of Use of E-Filling on Taxpayer Compliance. However, Tax Awareness cannot moderate and strengthen the relationship between Tax Morale and also Tax Sanctions on Taxpayer Compliance.