Pengaruh Pelayanan Fiskus dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Badan

Rubenson Lumbantobing (Program Studi Magister Akuntansi, Universitas Tarumanagara Jakarta)
Jonnardi (Program Studi Magister Akuntansi, Universitas Tarumanagara Jakarta)
Henny (Program Studi Magister Akuntansi, Universitas Tarumanagara Jakarta)

Jurnal Kontemporer Akuntansi
Volume 3, No.2, September 2023

This study examines the effect of tax services and the implementation of E-Filing on corporate taxpayer compliance. The sample comes from companies listed in KPP Pratama Jakarta Kebon Jeruk Satu as a sampling frame. Based on purposive sampling, 105 questionnaires were distributed, exceeding the specified number of samples, which was 90 questionnaires. The hypothesis is carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) 3.0. The results of this study indicate that the tax service and the application of E-Filing have a positive effect on taxpayer compliance. The Directorate General of Taxes is expected to improve service quality so that taxpayers are enthusiastic in carrying out their tax obligations.