Journal of Economic, Bussines and Accounting (COSTING)
Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)

Pengaruh Tax Audit, Tax Penalty, Laporan Audit, Dan Penerapan E_Filing Terhadap Kepatuhan Wajib Pajak

Vivi Nara Purba (Universitas Prima Indonesia)
Mei Eviyanti Br Nababan (Universitas Prima Indonesia)
Ayu Lovio Nitta Purba (Universitas Prima Indonesia)
Sauh Hwee Teng (Universitas Prima Indonesia)
Hantono Hantono (Universitas Pelita Harapan (UPH) Kampus Medan)



Article Info

Publish Date
15 Jun 2024

Abstract

Taxpayeri compliancei is critical to the government's ability to increase tax collection year after year, making it a recurring difficulty for many Tax Offices (KPPs) throughout Indonesia. This study will look at the influence of tax audits, fines, audit reportsi, and e-filingi on taxpayeri complianceiat KPP Kotai Medan. The study's populationi consists of individuali taxpayers registered with the KPP in Medan City, with a sample size of 100 respondents drawn using the Lambesshow algorithm. Primary data is gathered through surveys. Data analysis makes use of multiplei linear regressioni, classical assumption tests, and hypothesis testing. The results show that tax audits, fines, and audit reports have no meaningful impact on taxpayer compliance, but e-filing does. Tax audits, fines, audit reports, and electronic filings all have a substantial influence on taxpayericompliance. Tax audits, fines, audit reportsi, and e-filingi all have a significant link with itaxpayer compliance, accounting for 55.4% of the variance, while the remaining 44.6% is most likely due to unknown variables.

Copyrights © 2024






Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...