EKONOMIS : Journal of Economics and Business
Vol 6, No 2 (2022): September

Pengaruh Pengetahuan Pajak, Self Assessment Sytem, Pelayanan Fiskus dan e-Filing terhadap Kepatuhan Wajib Pajak

Arsita Fajria Hidayati (Universitas Islam Batik Surakarta)
Kartika Hendra Titisari (Unknown)
Sari Kurniati (Unknown)

Article Info

Publish Date
26 Sep 2022

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.

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Journal Info
EKONOMIS : Journal of Economics and Business
Website

Abbrev

ojsekonomis

Publisher

Universitas Batanghari Jambi

Subject

Economics, Econometrics & Finance

Description

Ekonomis: Journal of Economics and Business diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi dan Bisnis. Ekonomis: Journal of Economics and Business Jurnal ini ...