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Juara: Jurnal Riset Akuntansi
Published by Universitas Mahasaraswati
ISSN : 20883382     EISSN : 24430641     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Arjuna Subject : -
Articles 211 Documents
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Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, dan Penerapan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Jayapura Dwi Lestari; Syaikhul Falah; Ulfah Rizky Muslimin
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

This study aims to examine what are the factors that influence taxpayer compliance using the variables of taxpayer awareness, tax authorities service quality, and e-filing implementation. Collecting data in this study using a questionnaire. The regression model used in this study is a multiple linear regression model with the help of the SPSS program. The research sample was selected using a purposive sampling method of 100 taxpayers. The results of the study show that taxpayer awareness has an effect on taxpayer compliance, while the quality of tax administration services and the implementation of e-filing have no effect on taxpayer compliance, and have an effect simultaneously.

Page 22 of 22 | Total Record : 211

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