EconBank : Journal Economics and Banking
Vol 4 No 2 (2022): October

The EFFECT OF UNDERSTANDING TAX REGULATIONS, APPLICATION OF TAXATION E-SYSTEMS, AND THE ROLE OF ACCOUNT REPRESENTATIVES ON TAXPAYER COMPLIANCE WITH PERSONAL PERSON

Kadek Wulandari Laksmi P (Universitas Pendidikan Nasional)
I G. N.O. Ariwangsa (Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional)
Ni Wayan Lasmi (Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional)
Ida Ayu Ratih Dharmayanti Tatwa (Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasiona)



Article Info

Publish Date
11 Oct 2022

Abstract

T The aims of this study was to determine the impact of understanding tax regulations, the application of the taxation e-system, and the role of account representatives on individual taxpayer compliance. The population in this study is the taxpayer of KPP Pratama Denpasar Timur. Determination of the number of samples using the Slovin formula with random sampling in order to obtain as many as 100 samples. Multiple linear regression analysis was used to analyze the data in this study. The results showed that the understanding of tax regulations, the application of the taxation e-system and account representatives had a positive and significant effect on the compliance of taxpayers in carrying out their tax obligations. This shows that the better the understanding of taxpayers on tax regulations, the implementation of the e-system of taxation and account representative services will be able to increase the compliance of taxpayers in carrying out their tax obligations at KPP Pratama Denpasar Timur

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Journal Info

Abbrev

econbank

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Econbank is a Journal of Economics and Banking published by the School of Economics and Business (STIE) of Bank BPD Jateng as a place for publishing research results and concepts in the fields of Economics and Banking. Ecobank focuses on research articles or papers relevant to the economic, ...