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All Journal Trilogi Accounting & Business Research
Fitriana Mawaddah
Universitas Trilogi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH KUALITAS PELAYANAN, SANKSI, BIAYA KEPATUHAN DAN KEMUDAHAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK Fitriana Mawaddah; Rizka Ramayanti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1400

Abstract

MSME tax is one of the national development sources. This study aimed to evaluate whether service quality, tax sanctions, compliance costs, and the usability of e-filing had an effect on MSME taxpayer compliance. This investigation was done by 44 Depok-based SMB respondents. Utilizing Partial Least Square, the SmartPLS application conducts data analysis. This study reveals that the quality of tax services, tax sanctions, and the convenience of e-filing have an effect on taxpayer compliance, however the cost of compliance has no effect. Keywords: Compliance costs; tax sanctions; tax service quality; ease of use of e-filling
Co-Authors Ramayanti, Rizka