E-filling,Pemahaman, Sanksi Perpajakan,Biaya KepatuhandanKepuasan Kualitas Pelayanan terhadap Kepatuhan Pelaporan SPT Tahunan WPOP

STIE YAI, Hendri (2019) E-filling,Pemahaman, Sanksi Perpajakan,Biaya KepatuhandanKepuasan Kualitas Pelayanan terhadap Kepatuhan Pelaporan SPT Tahunan WPOP. E-filling,Pemahaman, Sanksi Perpajakan,Biaya KepatuhandanKepuasan Kualitas Pelayanan terhadap Kepatuhan Pelaporan SPT Tahunan WPOP, 03 (02). pp. 150-162.

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Abstract

The purpose of this study is to determine the effect of implementing the e-filling system, the level of understanding of taxation, compliance costs, taxation sanctions on the level of compliance of the annual taxpayer reporting of individual taxpayers in Cikarang sub-district with satisfaction of the quality of tax services as an intervening variable. The research data obtained through questionnaires distributed to individual taxpayers in Cikarang District as many as 160samples, and the data analysis method used is the path analysis method (path analysis). The results of the study concluded that the application of the e-filling system had a significant positive effect on the level of compliance of Annual SPT reporting with satisfaction of tax service quality asan intervening variable , understanding taxation had a positive effect on the level of compliance of Annual SPT reporting with satisfaction of tax service quality as an intervening variable of tax , tax penalties negatively affect the level of compliance of Annual SPT reporting with satisfaction of tax service quality as an intervening variable and compliance costs have a positive effect on the level of compliance of Annual SPT reporting with satisfaction of tax service quality as an intervening variable.

Item Type:	Article
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	SE MBA PhD Hendri STIE Y.A.I
Date Deposited:	23 Nov 2020 07:52
Last Modified:	23 Nov 2020 07:52
URI:	http://repository.stie-yai.ac.id/id/eprint/212

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