E-Jurnal Akuntansi TSM
Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI DKI JAKARTA

IVAN SETIADI (Trisakti School of Management)
MOHAMMAD EDDY ROSYADI (Trisakti School of Management)

Article Info

Publish Date
02 Jun 2022

Abstract

The purpose of this study is to determine the influence of taxation knowledge, the implementation of e-Filing, the implementation of e-Billing, socialization of regulations, systems and policies, tax office services, and tax sanction on the Individual Tax payer’s Compliance in DKI Jakarta. The sample in this study there were 124 respondents obtained by convenience sampling method. The results of this study indicate that taxation knowledge have an influence on Individual Tax payer’s Compliance. Meanwhile, implementation of e-Filing, the implementation of e-Billing, socialization of regulations, systems and policies, tax office services, and tax sanctionhave no effect on Individual Tax payer’s Compliance

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

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 ...