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Asri Suangga
STIE Sutaatmadja
Economics, Econometrics & Finance

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EFFECT OF E-FILING SOCIALIZATION ON TAX COMPLIANCE WITH E-FILING UNDERSTANDING AS AN INTERVENING VARIABLE (CASE STUDY OF INDIVIDUAL TAXPAYERS OF EMPLOYEES REGISTERED ON KPP PRATAMA PURWAKARTA) Kiki Ratnasari; Asep Kurniawan; Asri Suangga
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.85

Abstract

This study aims to determine the effect of e-filing socialization on tax compliance. The study also aims to examine the effect of the understanding that acts as an intervening variable in the relationship between the socialization of e-filing on tax compliance. This research was conducted with a purposive sampling method that is included in the non-probability sampling with a sample of 80 respondents from individual taxpayers of employees registered on KPP Purwakarta. The data used are primary data through questionnaires, which contain respondents answers. Path Analysis is used to test the effect of intervening. The results of the study are E-Filing Socialization has positive effect on the understanding of e-filing, E-Filing socialization has positive effect on tax compliance, E-Filing Understanding has positive effect on tax compliance, e-Filing socialization has positive effect on tax compliance through e–filing understanding
EFFECT SELF ASSESSMENT IMPLEMENTATION, TAXATION SOCIALIZATION, TAXATION SANCTION AND SERVICE QUALITY OF TAX AUTHORITIESTO COMPLIANCE LEVEL OF TAXPAYER OF MSMES PERPETRATORS AFTER IMPLEMENTATION OF GOVERNMENT REGULATION NO. 46 YEAR 2013 Suhendra Suhendra; Asep Kurniawan; Asri Suangga
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.91

Abstract

This research aimed to know the effect ofSelf AssessmentImplementation, Taxation Socialization, Taxation Sanction And Service quality tax authoritiesTo Taxpayer Compliance Level. The population in this research wase of Taxpayers of MSMEsperpetrators of trade centers. The data used were ordinal data were transformed using the MSI. The research method was descriptive analysis method with quantitative approach. The statistical method was multiple linear regression analysis, the coefficient of determination, t-test, F-test, by using SPSS for windows. The results of the research indicate that variableSelf AssessmentImplementation proved to have a positive influenceand significant effect on tax compliance rate variable, variable Taxation Socialization not proven to have a positive influence and significant effect on tax compliance rate variable, variable Taxation Sanction proved to have a positive influence and significant effect on tax compliance rate variable, variable Service quality tax authoritiesto have a positive influence and significant effect on tax compliance rate variable,and variable Self Assessmentimplementation, Taxation Socialization, Taxation Sanction And Service quality tax authoritiesto have a positive influence simultaneously and significant effect on tax compliance rate variable.
EFFECT OF ADMINISTRATIVE REFORM AND TAXPAYER SATISFACTION ON TAXPAYER COMPLIANCE AS RECORDED BY TAX OFFICES OF MAJALAYA BANDUNG Ira Diah Anggraeni; Trisandi Eka Putri; Asri Suangga
JTAR (Journal of Taxation Analysis and Review) Vol 1 No 1 (2019): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v1i01.94

Abstract

The Modernization of Tax Administration assist taxpayers in making their tax obligations. Taxpayers are expected to be satisfied with The Modernization of Tax Administration of existing so be abiding taxpayers in their tax obligations. The purpose of this research is to know the influence of tax administration modernization (X1) on taxpayer satisfaction (X2), to know the influence of tax administration modernization (X1) taxpayer compliance (Y), and taxpayer satisfaction (X2) to taxpayer Compliance ), And to know the influence of Modernization of tax administration (X1) to Compliance taxpayer (Y) through Taxpayer Satisfaction (X2). This study uses nonprobability sampling method with the number of samples of 100 respondents from taxpayers registered on KPP Pratama Majalaya Bandung. Data obtained from this research is primary data through questionnaire in the form of interval scale with analysis method using path analysis and using lisrel statistic program and tested in the form of validity test, reliability test, t test, and model fit test. The results of the analysis obtained the first substructure equation X2 = 0.731X1 + 0.465e1 and the second substructure equation Y = 0.307X2 + 0.843X1 + 0.860e2 Based on the results of t test says that the modernization of tax administration (X1) has a positive and significant impact on Compulsory Satisfaction tax (X2) and Modernization of tax administration (X1) have positive and insignificant effect on Taxpayer's Compliance (Y), Taxpayer's satisfaction (X2) have positive and significant influence to taxpayer Compliance (Y) and Modernization of tax administration have positive indirect effect against Taxpayer Compliance (Y) through Taxpayer Satisfaction (X2). The model fit test result is the accepted model.
Co-Authors Asep Kurniawan Ira Diah Anggraeni Kiki Ratnasari Putri, Trisandi Eka Suhendra Suhendra