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All Journal Jurnal Kontemporer Akuntansi
Henny
Program Studi Magister Akuntansi, Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

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Pengaruh Pelayanan Fiskus dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Badan Rubenson Lumbantobing; Jonnardi; Henny
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study examines the effect of tax services and the implementation of E-Filing on corporate taxpayer compliance. The sample comes from companies listed in KPP Pratama Jakarta Kebon Jeruk Satu as a sampling frame. Based on purposive sampling, 105 questionnaires were distributed, exceeding the specified number of samples, which was 90 questionnaires. The hypothesis is carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) 3.0. The results of this study indicate that the tax service and the application of E-Filing have a positive effect on taxpayer compliance. The Directorate General of Taxes is expected to improve service quality so that taxpayers are enthusiastic in carrying out their tax obligations.
Co-Authors Cheow William Jonnardi Rubenson Lumbantobing Sukrisno Agoes