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This Author published in this journals
All Journal Sosio e-kons JABE (Journal of Applied Business and Economic) Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan
Edi Purwanto
Universitas Terbuka
Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Journal : Journal of Education, Humaniora and Social Sciences (JEHSS)

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Determinants of Personal Taxpayer's Compliance Level (Empirical Study at the Jakarta Cilandak Primary Tax Service Office) Rinaldo Rinaldo; Edi Purwanto
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 5, No 2 (2022): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1305.718 KB) | DOI: 10.34007/jehss.v5i2.1390

Abstract

This study was conducted to determine the impact of understanding the electronic accounting system, system quality, penalties, and gender on the level of tax obligations of individual taxpayers. The inspection site will be at the Pratama Jakarta Cilandak Tax Office. This survey is a quantitative survey using a primary data source in the form of a questionnaire. This survey data collection method used a random sampling technique with a sample of 100 respondents. A method of data analysis using multiple linear regression analysis in the program SPSS22.0 These results show that, among other things, understanding of electronic billing systems, system quality, and tax penalties have a significant impact, while gender variables do not significantly affect the degree of compliance by individual taxpayers. I am. The results of the simultaneous investigation show that an individual's understanding of the electronic accounting system, system quality, tax penalties, and gender can have a significant impact on an individual's tax compliance.
Co-Authors Abdul Roup Imam Muhtadin Liliyani Nur Amalia Ratu Sari Palestina Rinaldo Rinaldo