Academia Open
Vol 5 (2021): December
Business and Economics

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


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  • Zia Vawzia Lazul Varis,
  • Herman Ernandi*
Zia Vawzia Lazul Varis
Universitas Muhammadiyah Sidoarjo, Indonesia
Herman Ernandi
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.5.2021.2000
Published December 25, 2021
Keywords
  • Taxpayer compliance,
  • Taxation tax knowledge,
  • Application of e-filling
How to Cite
Varis, Z. V. L., & Ernandi, H. (2021). The Effect of Tax Knowledge, Quality of Fiscal Service, and Implementation of Taxpayer E-Filling on Taxpayer Compliance. Academia Open, 5, 10.21070/acopen.5.2021.2000. https://doi.org/10.21070/acopen.5.2021.2000

Copyright (c) 2021 Zia Vawzia Lazul Varis, Herman Ernandi

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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.

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