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All Journal Microbiology Indonesia Sains Tanah PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA MABIS: Manajemen dan Bisnis Bubungan Tinggi: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Jurnal Penelitian Pendidikan Global Management: International Journal of Management Science and Entrepreneurship Jurnal Pendidikan dan Sosial Humaniora
Sumani Sumani
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Social Sciences Other

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Analysis of the Quality of Tax Services and Their Effect on Corporate Taxpayer Compliance in Reporting the Annual Corporate Income Tax Return (SPT E Filing) at KPP Pratama Banyuwangi Didik Kuryana; Sumani Sumani; Mohammad Imam Farisi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5361

Abstract

The low level of taxpayer satisfaction with the quality of tax services causes the compliance of corporate taxpayers in reporting the annual corporate income tax return (SPT E Filing) at KPP Pratama Banyuwangi to decline. This study aims to determine the effect of tax service quality (Tangible, Reliability, Responsiveness, Assurance, and Empathy) on Corporate Taxpayer Compliance in Reporting Annual Income Tax Returns (SPT E Filing ) at KPP Pratama Banyuwangi. This research is quantitative research which includes correlation research. The population in this study were 1,472 corporate taxpayers in the form of a Commanditaire Venootschap or limited liability company (CV) that had submitted the 2020 Annual Corporate Income Tax Return by E Filing. Based on the table of F test results (simultaneous) it can be seen that the calculated F value (34.654) is greater than F table (F(0.05.5/308) = 2.243) and the Sig. in the table the value is 0.000 <0.05 so it can be concluded that the estimated linear regression model is feasible to use. This explains the significant effect of independent variables (Tangible, Reliability, Responsiveness, Assurance, and Empathy) simultaneously on the dependent variable (Taxpayer Compliance). The results of this study are in line with research conducted by Komala, et al (2014) which shows that the variables tangibles, reliability, responsiveness, assurance, empathy have a significant influence simultaneously and partially on taxpayer compliance.
Co-Authors Agung Budi Kurniawan Andriyana Setyawati Arfiansyah Dewa Artija Didik Kuryana Dwi Priyo Ariyanto Dwi Setyawati Erdianto Widogo Isti Fadah Joko Winarno Komariah Komariah Lailis Saadah MMA. Retno R. Mohammad Imam Farisi MUHAMMAD ARDIAN NURSETYAWAN Musthofa Musthofa Mustofa Mustofa PRAMUSITA YOGA DANISWARA Priyastutik Priyastutik Purwanto Purwanto PUTRI HANDAYANI Retno Rosariastuti Rohadatul Aisy Alsen Sri Hartati Supriyadi Supriyadi Suyono Suyono Wasiman Wasiman Widyatmani Sih Dewi Yuli Yanti Zaidatun Nusroh