Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen
Hapsari, Munawaroh
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence Of E-Filing Implementation On Taxpayer Compliance Through Service Quality Satisfaction At Kpp Pratama Sidoarjo Barat Wulansari, Yuli Yanti; Hapsari, Munawaroh
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 12 No 1 (2025): April 2025
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v12i1.13007

Abstract

The purpose of this study is to examine the impact of e-filing implementation on taxpayer compliance through service quality satisfaction at KPP Pratama Sidoarjo Barat. This research employs a quantitative approach with a survey method, using a sample of 100 taxpayers registered at KPP Pratama Sidoarjo Barat. Data analysis is conducted using the Partial Least Squares (PLS) technique through the SmartPLS 4 application. The data testing techniques applied in this study include validity tests, reliability tests, discriminant validity tests, Fornell-Larcker tests, cross-loading tests, R-square tests, and t-tests. The findings indicate that the implementation of e-filing has a positive and significant effect on taxpayer compliance through service quality satisfaction, with a significance value of 0.000 < 0.005. Indirect analysis results reveal that e-filing implementation (X), mediated by service quality satisfaction (Z), significantly influences taxpayer compliance (Y). These results highlight the crucial role of service quality satisfaction in strengthening the relationship between e-filing implementation and taxpayer compliance. This study provides insights for tax authorities to enhance digital tax services by improving e-filing usability, accessibility, and service quality. By optimizing these factors, tax authorities can increase taxpayer satisfaction and, consequently, improve voluntary tax compliance.
Co-Authors Wulansari, Yuli Yanti