SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Vol 3 No 4 (2021): Volume 3 Nomor 4 2021

ANALISIS FAKTOR FAKTOR LAYANAN PAJAK TERHADAP WAJIB PAJAK ORANG PRIBADI DI KPP BATAM SELATAN

Kaprilianto, Okta (Unknown)
Siregar, Dian Lestari (Unknown)



Article Info

Publish Date
08 Jun 2021

Abstract

E-filing, e-billing and e-spt are part of the online-based tax service system issued by the Directorate General of Taxes as a modernization step in fulfilling tax obligations and to improve taxpayer compliance. The purpose of this study was to analyze how much influence e-filing, e-billing and e-like on the compliance of individual taxpayers in KPP Pratama Batam Selatan. This data collection was carried out by means of a questionnaire measured by a Likert scale. The total respondents of this study were 100 respondents who were calculated using the Slovin formula. The data analysis method used in this research is quantitative data analysis with multiple linear regression analysis techniques. The results of this study indicate that the e-filing and e-spt variables have a significant effect on individual taxpayer compliance at KPP Pratama Batam Selatam. While the e-billing variable does not have a significant effect on individual taxpayer compliance at KPP Pratama Batam Selatan

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Journal Info

Abbrev

scientia_journal

Publisher

Subject

Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

Description

SCIENTIA JOURNAL Merupakan Jurnal Mahasiswa Universitas Putera Batam Fakultas Ilmu Sosial dan Humaniora. Jurnal ini untuk mewadahi makalah hasil penelitian mahasiswa Pada Bidang Ilmu Manajemen, Akuntansi, Ilmu Hukum, Administrasi Negara, Ilmu Komunikasi dan Sastra. Diharapkan dengan adanya SCIENTIA ...