E-Jurnal Akuntansi TSM
Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM

DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI DKI JAKARTA

Valencia Christmas Manus (Trisakti School of Management)
Meiriska Febrianti (Trisakti School of Management)



Article Info

Publish Date
30 Sep 2021

Abstract

This research purpose is to obtain empirical evidence of the e-filling application, tax socialization, tax sanctions, service quality of tax authorities, realization of tax payers, and e-billing application for the compliance of personal tax payers in DKI Jakarta. The data collecting in this research used the questionnaire through google form. The number taken as samples for this research is 100 personal tax payer respondents in DKI Jakarta. The method used in selecting the samples is convenience sampling.The result showed that the e-filling application, tax sanctions, service quality of tax payers, realization of tax payers, and e-billing application don’t affect the compliance tax payers, meanwhile the socialization affects the compliance of tax payers. Taxpayer who understand the tax information through socialization activities will determine the attitude of taxpayers in carrying out their tax obligation.

Copyrights © 2021






Journal Info

Abbrev

EJATSM

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...