Audrey Alexandra, Ngadiman
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta

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Pengaruh E - Tax, Pengetahuan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Pajak Orang Pribadi Audrey Alexandra, Ngadiman
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.112 KB) | DOI: 10.24912/jpa.v3i1.11397

Abstract

This study aims to examine and determine the effect of e-tax, tax knowledge and tax rates on individual taxpayer compliance. The sampling technique in this study is the Probability Sampling method with the Simple Random Sampling method. This research was conducted by distributing questionnaires online with a total of 100 samples and managed using the SmartPLS 3.2.9 program. The results of this study state that e-tax does not have a significant effect on individual taxpayer compliance. While, tax knowledge and tax rates have a significant positive effect on compliance with individual taxpayers.