Skip to main navigation menu Skip to main content Skip to site footer
Academia Open

Business and Economics

Vol 5 (2021): December

The Effect of Tax Knowledge, Quality of Fiscal Service, and Implementation of Taxpayer E-Filling on Taxpayer Compliance
Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus, Dan Penerapan E-Filling Wajib Pajak Terhadap Kepatuhan Wajib Pajak



(*) Corresponding Author
DOI
https://doi.org/10.21070/acopen.5.2021.2000
Published
December 25, 2021

Abstract

Tax compliance is an attitude of submission or obedience in which the taxpayer fulfills all obligations and exercises rights in taxation. This study aims to examine what are the factors that influence taxpayer compliance by using the variables of tax knowledge, quality of tax service, and the application of taxpayer e-filing. 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 simple random sampling method as many as 50 taxpayers. The results showed that only the tax knowledge factor and the quality of tax service quality had a positive and significant effect on taxpayer compliance, while the e-filling implementation factor had a negative and insignificant effect on taxpayer compliance.

References

  1. Mardiasmo. 2016. Perpajakan. Yogyakarta: Cv. Andi. Mardiasmo. 2009. Perpajakan. Yogyakarta: Cv. Andi.
  2. Kementerian Keuangan. 2016. Informasi APBN 2016 Mempercepat Pembangunan Infrastruktur Untuk Memperkuat Pondasi Pembangunan yang Berkualitas. Jakarta. https://www.kemenkeu.go.id/sites/default/files/bibfinal.pdf
  3. Susmita, P. R. & Supadmi, N. L. 2016. "Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Biaya Kepatuhan Pajak, dan Penerapan E-Filing pada Kepatuhan Wajib Pajak."E-Jurnal Akuntansi Universitas Udayana, 2, 1239–1269.
  4. Saad, N. 2014. "Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View."Procedia - Social and Behavioral Sciences, 109(1), 1069–1075. https://doi.org/10.1016/j.sbspro.2013.12.590
  5. Kotawa, P. G. 2015. "Analisis Pengaruh Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Peredaran Bruto Tertentu Studi Kasus Di Pasar Tanah Abang (Blok A, B, dan F)." Skripsi, Sekolah Tinggi Akuntansi Negara.
  6. Rahayu, N. 2017. "Pengaruh Tax Amnesty dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak."Jurnal iImiah Indonesia, 2(3), 124–133. Retrieved from http://jurnal.syntaxliterate.co.id/index.php/syntax- literate/article/view/90/147
  7. Sarunan, W. K. 2015. "The Effect of Modernization on Tax Administration System To Obedience of Individual Taxpayer And Tax Payer I The Primary Tax Office Manado."Jurnal EMBA, 3(4), 518–526.
  8. Syahbaniah, N.R., Marsusanti, E., & Wati, E. 2017. "Kajian Efektifitas E-Filing Terhadap Pratama Cianjur."Konferensi Nasional Ilmu Sosial & Teknologi, 301–305.
  9. Akib, M., Sari, I.M., & Asnia. 2016. "Pengaruh Tanggung Jawab Moral dan Kualitas Pelayanan Terhadap Kepatuhan Pelaporan Wajib Pajak Badan (Studi pada Kantor Pelayanan Pajak Pratama Kendari)."Jurnal Akuntansi Dan Keuangan, 1, 1–13.
  10. Aryati, T. & Putritanti, L. R. 2017. "Pengaruh Pemanfaatan Teknologi dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi." Jurnal Riset Akuntansi Dan Keuangan, 4(3), 1155–1168. https://doi.org/10.17509/jrak.v4i3.4669
  11. Aspasita, M. S. R. 2017. "Kepatuhan Pajak Kendaraan Bermotor (Studi pada Wajib Pajak Kendaraan Bermotor di Kabupaten Sleman)" Skripsi, Universitas Islam Indonesia.
  12. Direktorat Jenderal Pajak. 2015. Laporan Tahunan 2015. Jakarta. http://www.pajak.go.id/sites/default/files/DJP%20AR%202015%20Fullp ages%20-%20Indonesia%20%28Lowres%29.pdf
  13. Fikriningrum, W. K. 2012. "Analisis Faktor-Faktor yang Mempengaruhi Wajib Pajak Orang Pribadi Dalam Memenuhi Kewajiban Membayar Pajak"Skripsi, Universitas Diponegoro.
  14. Ghassani, N. 2017. Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak dengan Sanksi Perpajakan Sebagai Variabel Moderating." Skripsi, Universitas Islam Indonesia.

Downloads

Download data is not yet available.