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All Journal Economics and Business Journal
St. Alfaysa Maharani Adella
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Negeri Makassar, Sulawesi Selatan, Indonesia
Economics, Econometrics & Finance

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The Influence of Fiscal Service Quality, Understanding of Tax Regulations, Implementation of the E-Filing System on Taxpayer Compliance at the North Makassar Tax Service Office St. Alfaysa Maharani Adella; Samirah Dunakhir; Nur Afiah
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.554

Abstract

The purpose of this study is to analyze the influence of the quality of fiscal services on taxpayer compliance, the understanding of tax regulations, the application of E-filing on taxpayer compliance at the North Makassar tax service office. The variables in this study are the quality of fiscal services (X1), Understanding of Tax Regulations (X2), Implementation of the E-Filing system (X3), and Taxpayer compliance (Y). The population in this study is Income Tax 21 taxpayers registered at the North Makassar Tax Office in 2026. Sampling uses an accidental sampling technique with the provision that taxpayers report Income Tax 21 until 100 respondents are obtained. The data analysis technique used the SPSS 27 measuring tool and the recitation carried out was instrument test, classical assumption test, multiple linear regression analysis and hypothesis test. The results of this study show that the quality of fiscal services does not have a significant effect on Taxpayers' compliance compliance, understanding of tax regulations and the implementation of E-Filing has a significant effect and simultaneously the three variables have a significant effect on Taxpayers' compliance at the North Makassar Tax Service Office
Co-Authors Nur Afiah Samirah Dunakhir