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All Journal Benefit : Journal of Bussiness, Economics, and Finance
Gurusinga , Latersia Br
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Economics, Econometrics & Finance Education

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Pengaruh Literasi Perpajakan, Pelayanan Fiskus dan Modernisasi Pembayaran Pajak Terhadap Tingkat Kepatuhan Formal Wajib Pajak Orang Pribadi Putri, Agustina Cindiana Laisa; Handayani, Fitri; Gurusinga , Latersia Br
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 1 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i1.1634

Abstract

This research uses a quantitative approach and aims to estimate and examine the partial effect of Tax Literacy, Tax Officer Services, and the Modernization of Tax Payment on the Formal Compliance Level of Individual Taxpayers at the KPP Pratama Medan Timur. The sample used consisted of 100 taxpayers selected using the Slovin formula. The results of this study indicate that, partially, Tax Literacy has a positive and significant effect on the Formal Compliance Level of individual taxpayers. Tax Officer Services do not have a positive and significant effect on the Formal Compliance Level of individual taxpayers, and the Modernization of Tax Payment also does not have a positive and significant effect on the Formal Compliance Level of individual taxpayers. This research is important in understanding the regulations concerning taxpayers.
Co-Authors Fitri Handayani Putri, Agustina Cindiana Laisa