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All Journal E-JURNAL AKUNTANSI
I Putu Ardhian Janu Mahendra
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Pengaruh Penerapan E-Filling Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan pada Kepatuhan WPOP I Putu Ardhian Janu Mahendra; I Ketut Budiartha
E-Jurnal Akuntansi Vol 30 No 5 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i05.p09

Abstract

This study aims to determine the effect of e-filling forwarding, quality, taxpayer awareness, and tax sanctions on individual taxpayer compliance at East Denpasar KPP. The data analysis method used is multiple linear regression. The results of this study indicate that the good application of e-filling, quality of service, awareness of taxpayers, and tax penalties have a significant effect on the compliance of individual taxpayers who are registered at the East Denpasar KPP. This research can be used as a motivation for KPT Prtama East Denpasar to be able to maintain good service quality for the satisfaction and comfort of taxpayers to carry out their tax obligations. Keywords: Application of E-Filing; Service Quality; Taxpayer Awareness; Tax Sanctions; Obedience.
Co-Authors K. Budiartha