E-JURNAL AKUNTANSI
Vol 18 No 3 (2017)

PENGARUH KUALITAS PELAYANAN SISTEM ELEKTRONIK PERPAJAKAN DAN KOMPETENSI PEGAWAI PAJAK PADA KEPUASAN WAJIB PAJAK

Wulan Sepvita Sari (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Ketut Rasmini (Fakultas Ekonomi dan Bisnis)



Article Info

Publish Date
15 Mar 2017

Abstract

Satisfaction of taxpayer is representation from  harmony betweenthe expectations of the taxpayer and the results obtained from the existence of an  taxation system. The issueabout  service quality of electronic system of taxation is not maximized, allegedlyone of the factors cause dissatisfaction taxpayers while meeting tax obligations. Tax obligations are not fulfilled will be led to declining tax revenues. This Research has purpose to insvestigate the influence of service quality electronic systems of taxation and tax employee competencies in satisfaction WP OP in KPP Pratama Denpasar Timur. The total sample are 100 respondents, method to determine sample isusing accidental sampling. The data collection method is using questionnaire. Mechanical analysis of data used is  multiple linear regression. Outcome from this research is that the service quality of the electronic system oftaxation and tax employee competencies are significant positive effect to the satisfaction of the WP OP.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...