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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Surya Kencana Dua: Dinamika Masalah Hukum & Keadilan EkoPreneur Jurnal Intelek Insan Cendikia
Henni Rahayu Handayani
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : EkoPreneur

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The Influence of Tax Sanctions, Service Quality, Compliance Costs, and E-Filing Implementation on Taxpayer Compliance Allawiyah, Fitriana; Henni Rahayu Handayani
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i6.47755

Abstract

This study aims to analyze the factors influencing taxpayer compliance, including tax sanctions, service quality, tax compliance costs, and the implementation of e-Filling. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to students at Universitas Pamulang. The data obtained were analyzed using statistical methods to determine the relationship between independent and dependent variables. The results of the study indicate that tax sanctions and the implementation of e-Filling have a significant influence on taxpayer compliance. Meanwhile, service quality and tax compliance costs show a lower impact. The discussion in this study highlights the importance of improving tax services, the effectiveness of digital systems, and other factors that can enhance tax compliance. With these findings, it is hoped that the government and tax authorities can design more effective policies to increase awareness and taxpayer compliance.
Co-Authors Allawiyah, Fitriana Haryono Haryono Heri Heri Rani Setiawati Richie Richie Siti Mardiansyah Tri Devi Setianingrum