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All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Tiara Mudyanasari
Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya
Economics, Econometrics & Finance

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Pengaruh Penerapan Sistem Perpajakan (E-Filing), Pengetahuan Dalam Penggunaan Internet, Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi Kpp Pratama Ponorogo) Tiara Mudyanasari; Endang Mardiati
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The self assessment system is achieved by voluntary taxpayer compliance; as such, KPP Pratama Ponorogo reached its tax revenue target in 2021 although not all taxpayers comply with their tax obligations. This study aims to quantitatively examine and analyze the effect of the e-filing implementation, internet knowledge, taxation knowledge, taxpayer awareness, and tax officer services on individual taxpayer compliance at KPP Pratama Ponorogo. The data are collected through survey utilizing questionnaires from the samples of 100 respondents, and analyzed by multiple linear regression utilizing SPSS version 25. The results exhibit that the e-filing implementation, internet knowledge, taxation knowledge, and tax officer services positively affect the individual taxpayer compliance. However, taxpayer awareness does not affect the individual taxpayers compliance.
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