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All Journal JURNAL ECONOMIA Jurnal Pendidikan Akuntansi (JPAK) The Indonesian Accounting Review Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Sebatik FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Referensi : Jurnal Ilmu Manajemen dan Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) Journal of Information System, Applied, Management, Accounting and Research Jurnal Ilmiah Manajemen Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Adat dan Budaya Indonesia International Journal of Environmental, Sustainability, and Social Science Eksos Berajah Journal JCA (Jurnal Cendekia Akuntansi) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Accounting and Finance Studies eMBeJi : Manajemen dan Bisnis Jurnal Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Research Horizon Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Yantiana, Nella
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Journal : Eksos

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Pengaruh e-Sistem Pajak, Kualitas Pelayanan Pajak, dan Kesadaran WPOP terhadap Kepatuhan WPOP Julianti, Erna; Yantiana, Nella; Damayanti, Fera; Ardhi, Qisthi
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.703

Abstract

This research aims to test and analyze the influence of e-tax systems, tax service quality, and taxpayer awareness on the compliance of individual taxpayers at the East Pontianak Primary Tax Office (KPP Pratama Pontianak Timur). The research was conducted using a quantitative descriptive method. This study was carried out by examining data from 108 respondents who filled out questionnaires at the East Pontianak Primary Tax Office. Data analysis was conducted using validity and reliability tests, classic assumption tests, multiple linear regression, hypothesis testing through t-tests and F-tests, as well as coefficient of determination tests. The results of the research show that e-tax systems, tax service quality, and taxpayer awareness simultaneously have a significant effect on the compliance of individual taxpayers in paying taxes, with the magnitude of the influence being 41.4%. Furthermore, partially, the e-tax system variable does not have a significant effect on the compliance of individual taxpayers in paying taxes. Meanwhile, tax service quality has a significant positive effect on the compliance of individual taxpayers in paying taxes. Taxpayer awareness has a significant positive effect on the compliance of individual taxpayers in paying taxes.
Co-Authors ., Rusliyawati alffiya, Alfiya Amartha, Pandu Andika Andika Angela, Nova Anggini, Nur Ardhi, Qisthi Ardimansyah Ardimansyah Aswat, Ibnu Ayu Puspitasari, Ayu Azzahra, Naila Damayanti, Fera Desyana, Gita Dewi Ayu Lestari Elok Heniwati Espa, Vitryan Fariastuti Djafar, Fariastuti Givari, Muhammad Arbiant HALIM, Ardinny Berlian Hamzani, Umiaty Hanifadhila, Yasmin Alya Haryono Haryono Helisa Noviarty Husnul Mawarid Ikhsan, Syarbini Jacksen Julianti, Erna Karpriana, Angga Permadi Khristina Yunita Khristina Yunita Maharani, Bintang Maulidia, Rahma Melati, Merry Mawar Melia Melia Muhammad Syahril Alhadi Muhsin Muhsin Mustika, Ira Grania nanang nanang Nicholas, Irvin Nina Febriana Dosinta Nurul Qomariah Oktari, Natasha Putri, Ayudiyah Putri, Berlian Ernita Putri, Oktaviani Rafles Ginting Ramadani, Ramadani Richnady, Wishen Ricky Ricky Riyadi, Bernardus Rudy Kurniawan Rusliyawati , Rusliyawati Saputra, Ricky Saputri, Eni Sari Rusmita Siti Qomariah, Siti Soleha, Wiranda Warda Tania, Gita Titik Susanti Vinata, Velia Vitriyan Espa Yodianto, Alex