E-JURNAL AKUNTANSI
Vol 14 No 2 (2016)

PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN, BIAYA KEPATUHAN PAJAK, DAN PENERAPAN E-FILING PADA KEPATUHAN WAJIB PAJAK

Putu Rara Susmita (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Luh Supadmi (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
29 Feb 2016

Abstract

Tax compliance is the behavior of a taxpayer in doing all tax obligations and use taxation rights with still sticking to the legislation perpajakan. Regarding tax compliance is often the case the last few years is the emergence of non-compliance with taxation. This non-compliance will lead to avoidance and tax evasion that will cause a reduction in tax revenue to the state treasury Indonesia. The purpose of this study was to determine the effect of service quality, tax penalties, tax compliance costs, and the implementation of e-filing in compliance WP OP in East Denpasar. The samples used were 100 respondents to the method of determining the sample was accidental sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. The results obtained by the quality of service, tax penalties, and the implementation of e-filing and significant positive effect on compliance WP OP, whereas tax compliance costs and significant negative effect.

Copyrights © 2016






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 ...