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Journal : Jurnal Literasi Akuntansi

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Pengaruh Penerapan E-Filing, Pengetahuan Perpajakan Dan Pelayanan Fiskus Dalam Penyampaian Spt Tahuanan Ditengah Pandemi Covid-19 Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Pare Nofa Melinda Indrianto; Indrian Supheni; Moh Ali Lutfi; Wiwin
Jurnal Literasi Akuntansi Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i2.40

Abstract

This study aims to determine the effect of implementing e-filing and tax knowledge in the submission of annual tax returns in the midst of the covid-19 pandemic on individual taxpayer compliance at KPP Pratama Pare. The population in this study are individual taxpayers in the Nganjuk Regency area. Data was collected primarily by distributing questionnaires, the number of samples taken was 100 respondents using the simple random sampling method (simple random sampling). The technique used in this study is linear regression analysis where data processing uses SPSS version 25. The results of this study indicate that e-filling and tax service services have a significant effect on individual taxpayer compliance. Meanwhile, tax knowledge has no significant effect on individual taxpayer compliance
Co-Authors Agustian, Kresnawidiansyah Ahmad Munawir Siregar Alvian, Muhamad Andri Alya Yonu Amsal Auliah Ambarwati Farhana, Farhana Fatmawati Fatmawati Fatun Rahmawati Hairunisa HAMIDAH Hilma Farhani Husni Y Rosadi, Husni Y Husnul Khatimah Indrian Supheni Irwan Irwan Surya Darmawan Johamran Pransisto Lamatenggo, Nina Mintarsih , Mimin Moh Ali Lutfi Moh. Ryan Mubarok, Endang Saefuddin Muh. Akbar Fhad Syahril Muh. Jufri Muhammad Aditya, Muhammad Muhammad Imam Dhiya’ul Haq Nofa Melinda Indrianto Novianty Djafri Nur Ain Sarah Pradana, Syafa’at Anugrah Puspita Sandy Ramadhani, Riska Ratih Ayu Sekarini Ratna Galuh Manika Trisista Regita Gienanti Y. Lalusu Revalina Kerab Rikwan Riyadi Ronaldo Rukun Santoso Salma Sekarini, Ratih Ayu Sholawati Faujiah Sri Ernawati Subari Tasyriq, Muhammad Fajar USWATUN HASANAH Victres Bangkeno Windianingsih, Agustin Zatul Himmah Zen, Agustian