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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
Melly Melantiani
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance Social Sciences

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Pengaruh Penerapan Sistem E-Filing Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Melly Melantiani; Andi Andi; Kurniasih Dwi Astuti
Tirtayasa Ekonomika Vol 1, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v1i1.40632

Abstract

This study aims to determine the effect of the implementation of the e-filing system and tax understanding on the compliance of individual taxpayers at the Pandeglang Pratama Tax Service Office. The population in this study were all ASN taxpayers at the Pandeglang Pratama Tax Service Office, and the sample used was 99 ASN Taxpayers. This study is quantitative. The type of data in this study is primary with data sources using questionnaires, data analysis used is Multiple Linear Regression. The results of this study indicate that the implementation of the e-filing system and tax understanding have an effect on the compliance of individual taxplayers.
Co-Authors Andi Andi