JAKBS
Vol. 2 No. 2 (2024): Juli - September

Pengaruh Self Assesment System, E-Filling dan Kualitas Layanan Terhadap Tingkat Kepatuhan WPOP

Nadya Vian Kirani (Unknown)
Eko Sasongko Priyadi (Unknown)



Article Info

Publish Date
06 Aug 2024

Abstract

This study aims to determine the effect of self-assessment system, online tax reporting services (E-Filling), and service quality on individual taxpayer compliance. This type of research uses associative quantitative research. The population used in this study were students of Pamulang University majoring in Accounting. The sampling technique used convenience sampling. The sampling technique used the Slovin formula so that the total sample used in this study was 100 respondents. The data analysis technique used multiple linear regression with the help of SPSS software version 20. The results of this study indicate that (1) simultaneously self-assessment system, online tax reporting services (E-Filling), and service quality have an effect on individual taxpayer compliance, (2) self-assessment system has an effect on taxpayer compliance, (3) online tax reporting services (E-Filling) have no effect on taxpayer compliance, (4) service quality has an effect on taxpayer compliance.

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Journal Info

Abbrev

jakbs

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Keuangan dan Bisnis (JAKBS), with registered number ISSN 2987-9078 (Online) is a multidisciplinary scientific journal published by CV. ITTC INDONESIA. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, ...