Journal of Education Technology Information Social Sciences and Health
Vol 3, No 2 (2024): September 2024

Implementation of E-Filing, Tax Compliance Costs and Social Environment on Taxpayer Compliance

Silviyani, Silviyani (Unknown)
Margie, Lyandra Aisyah (Unknown)



Article Info

Publish Date
29 Aug 2024

Abstract

This research aims to analyze the implementation of e-filing, tax compliance costs, and the social environment on taxpayer compliance. This type of research is quantitative research with primary data sources by distributing questionnaires. The population in this study are taxpayers registered at the Pratama Serpong Tax Service Office (KPP). In this research, the sampling technique was carried out using the convenience sampling method with the number of samples obtained being 100 respondents. The data analysis techniques used are validity testing, reliability testing, classical assumption testing, multiple linear regression testing and hypothesis testing. Based on the test results, the results obtained are that the implementation of e-filing (Χ1), tax compliance costs (Χ2) and the social environment (Χ3) simultaneously have a significant effect on taxpayer compliance. Meanwhile, partially, the implementation of e-filing (Χ1) and the social environment (Χ3) have an effect on taxpayer compliance, while tax compliance costs (Χ2) partially have no and significant effect on taxpayer compliance at the Pratama Serpong Tax Service Office (KPP).

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Journal Info

Abbrev

jetish

Publisher

Subject

Computer Science & IT Education Neuroscience Nursing Public Health

Description

JETISH: Journal of Education Technology Information Social Sciences and Health is published twice a year: March and September. E-ISSN: 2964-2507 (Elektronik) P-ISSN: 2964-819X (Cetak) Editor In Chief: T. Heru Nurgiansah, M.Pd DOI: 10.57235 Publisher: CV. Rayyan Dwi Bharata 1. Education 2. ...