Moral Pajak, Sanksi Pajak, Penerapan E-Filling dan Kepatuhan Pajak

This study aims to obtain empirical evidence regarding the effect of tax morale, sanctions and application e-filling on compliance. research is quantitative research. Data collection techniques in used an online questionnaire with a sample 65 respondents. Technical data analyst using multiple linear regression. The results showed that morale had positive shows taxpayers who work Surabaya have spirit comes from within themselves high awareness taxes they deposit state treasury are mandatory contributions which will later be for construction public facilities. reporting system make it easier provide convenience report their faster. Meanwhile, no still think implementation less strict lack socialization regulations do not understand risks if taxes.
 Keywords : Morale; Sanctions; E-Filling; Tax Compliance.