Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Nabila Asyifa Putri
Universitas Putra Indonesia YPTK Padang
Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PELAYANANAN FISKUS DAN PENERAPAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADRAN PAJAK SEBAGAI VARIABEL MODERASI DIKANTOR PELAYANAN PAJAK PRATAMA II KOTA PADANG Nabila Asyifa Putri; Elfiswandi; Silvia Sari
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 03 (2026): Volume 12 No. 3, September 2026 Now Available
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i03.18369

Abstract

This study aims to analyze the effect of tax officer services and the implementation of e-filing on taxpayer compliance, with tax awareness serving as a moderating variable among individual taxpayers at the Tax Service Office (KPP) Pratama II Padang. The sampling technique employed the Slovin formula, resulting in a sample of 100 respondents. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression analysis and Moderated Regression Analysis (MRA). The data were processed using the Statistical Package for the Social Sciences (SPSS).The results indicate that tax officer services have a positive and significant effect on taxpayer compliance. Meanwhile, the implementation of e-filing does not have a positive and significant effect on taxpayer compliance. Furthermore, tax awareness does not moderate the relationship between tax officer services and taxpayer compliance, nor does it strengthen the relationship between the implementation of e-filing and taxpayer compliance
Co-Authors Elfiswandi, Elfiswandi Silvia Sari