Arsita Fajria Hidayati
Universitas Islam Batik Surakarta

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Pengaruh Pengetahuan Pajak, Self Assessment Sytem, Pelayanan Fiskus dan e-Filing terhadap Kepatuhan Wajib Pajak Arsita Fajria Hidayati; Kartika Hendra Titisari; Sari Kurniati
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.605

Abstract

The purpose of this study was to examine and analyze the effect of tax knowledge, self-assessment system, Fiscal Service, and e-Filing on taxpayer compliance. This type of research is descriptive quantitative. The population in this study is 4,975 Micro, Small and Medium Enterprises that are active and registered during 2021 at KPP Pratama Klaten. The research sample was 100 respondents, with simple random sampling method. This study uses a questionnaire in data collection. The data analysis technique used multiple linear regression. The results showed that tax knowledge, self-assessment system and tax service services had a positive and significant effect on taxpayer compliance, while e- Filing had no effect on taxpayer compliance.