Jurnal Ilmiah Manajemen Kesatuan
Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023

Management Strategies in Optimizing Tax Compliance: Exploring the Influence of E-Filing, Account Representative, and Taxpayer Knowledge

Artika, Dini (Unknown)
Aisyah, Siti (Unknown)



Article Info

Publish Date
01 Dec 2023

Abstract

This research aims to determine the influence of e-filing, account representative role, and taxpayer knowledge on tax compliance at the East Medan Primary Tax Office. The research method employed is quantitative, and data were collected through a questionnaire. The population consists of the total number of taxpayers at the East Medan Primary Tax Office, with a sample size of 100 respondents. Data processing utilized SPSS Version 25 software, involving descriptive analysis, multiple regression analysis, hypothesis testing, and determination coefficient. Partial test results indicate that, e-filing does not have a significant influence on tax compliance. Meanwhile, Account Representative Role partially has a significant influence on tax compliance. Lastly, taxpayer knowledge does not have a significant influence on tax compliance. Simultaneous test results show that, collectively, the e-filing, Account Representative Role, and taxpayer knowledge influence tax compliance at the East Medan Primary Tax Office.

Copyrights © 2023






Journal Info

Abbrev

jimkes

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Manajemen Kesatuan (JIMKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI ...