Analisis Pengaruh Pelayanan Fiskus, Sanksi Perpajakan, dan Penerapan E-filling Terhadap Kepatuhan Wajib Pajak di KPP Pratama Surakarta

JURNAL AKUNTANSI DAN PAJAK

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Title Analisis Pengaruh Pelayanan Fiskus, Sanksi Perpajakan, dan Penerapan E-filling Terhadap Kepatuhan Wajib Pajak di KPP Pratama Surakarta
 
Creator Rifana, Destria Ayunda
Kusuma, Indra Lila
Tho’in, Muhammad
 
Subject Pelayanan fiskus, sanksi perpajakan, penerapan e-filling, dan kepatuhan wajib pajak

 
Description This study aims to determine and analyze the effect of taxation services, tax sanctions, and the application of e-filling on taxpayer compliance at the Surakarta Pratama Tax Service Office. The sampling technique is accidental sampling with the determination of respondents using the Slovin formula, the number of respondents is 100. Data obtained from the results of the questionnaire. The data analysis technique used is multiple linear regression and hypothesis testing using t test and F test with a significance level of 5%. So the results of the partial test (t test) and simultaneous test results (F test) indicate that the tax service, tax sanctions, and the application of e-filling have a significant effect on taxpayer compliance at KPP Pratama Surakarta.

Keywords: taxation services, tax sanctions, application of e-filling and taxpayer compliance
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-07-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2792
10.29040/jap.v22i1.2792
 
Source Jurnal Akuntansi dan Pajak; Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2792/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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