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All Journal Journal of Islamic Finance and Accounting Research (JAFAR)
Yogi Maihendra
Universitas Muhammadiyah Riau
Religion Economics, Econometrics & Finance

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PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN SYSTEM E-FILING TERHADAP PENERIMAAN PAJAK PADA KPP PRATAMA TAMPAN PEKANBARU Yogi Maihendra; Zul Azmi; R. Septian Armel
Journal Of Islamic Finance And Accounting Research Vol. 3 No. 1 FEBRUARI (2024): JAFAR 2024
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2024.16605

Abstract

This research aims to test the influence of the level of taxpayer compliance on tax revenue at KPP Pratama Pekanbaru Tampan, to test the influence of tax knowledge on tax revenue at KPP Pratama Pekanbaru Tampan. Test the effect of the e-filing system on tax revenue at KPP Pratama Pekanbaru Tampan. This research method is quantitative research, namely research using numbers as a measuring tool to measure a research object. The results of this research show that the level of taxpayer compliance (X1) has a positive effect on the tax revenue variable. This means that the more taxpayers comply with their tax obligations, the more tax revenues will increase. Tax knowledge (X2) has a positive effect on the tax revenue variable. This means that the higher the tax knowledge, the more orderly the tax reporting will be and the tax revenue will increase. The e-filing system has a positive effect on the tax revenue variable. This means that the easier it is for taxpayers to use the e-filing system, the more they will comply with reporting and paying taxes so that tax revenues will increase.
Co-Authors Azmi, Zul