Factors Affecting Taxpayer Compliance Kpp Pratama Candisari Indonesia
Keywords:
E-SPT application, taxpayer awareness, quality of service, knowledge and Tax understanding, taxpayer compliance
Abstract
This study aims to analyze the effects of e-TPS implementation, taxpayer awareness, service quality, and taxpayer awareness and understanding of compliance The population of this study are all registered taxpayers of KPP Pratama Semarang Candisari The sample for this study consisted of individual taxpayers who met with up to 70 respondents at the Pratama Semarang Candisari tax services office. The data used in this study are raw data collected through questionnaires and analyzed using SPSS software Data were analyzed using multiple linear regression analysis to test hypotheses. The results of this study show that: (1) The application of e-SPT has a significant positive impact on taxpayer compliance (2) Raising taxpayer awareness has a significant positive impact on taxpayer compliance (3) Service quality has a significant positive impact on taxpayer compliance (4) Taxpayer knowledge and understanding has a significant positive impact on taxpayer compliance.
References
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9. Fitria Dona. (2017). The Influence of Taxpayer Awareness, Knowledge and Understanding of Taxation on Taxpayer Compliance. Angewandte Chemie International Edition, 6(11), 951–952., 4(1), 30–44.
10. Ghozali, Imam. (2018). Multivariate Analysis Application With SPSS Program. Semarang: Diponegoro University Publishing Agency.
11. Hestato. (2018). Taxpayer Compliance. https://www.hestanto.web.id/kepatuhan-wajib-pajak/
12. Mardiasmo. 2018. Taxation. Yogyakarta: Publisher Andi.
13. Ni Luh Putu Dian Patni Lhoka, STI (2020). I Made Sukartha 2 Faculty of Economics and Business, Udayana University, Indonesia. The Influence of E-SPT, Sanctions, Outreach, Tax Knowledge, and Morality on Taxpayer Compliance, 30(7), 1699–1711.
14. Nurul Arvi Kusumaningrum1, INA (2017). The Effect of Tax Amnesty, Tax Knowledge, and Tax Awareness on Taxpayer Compliance at the Pratama Pati Tax Office (Kpp). 1(July), 1–23.
15. Pebrina, R., & Hidayatulloh, A. (2020). Effect of e-SPT implementation, understanding of tax regulations, tax sanctions, and service quality on taxpayer compliance. Scientific Journal of Economics and Business, 17(1), 1–8.
16. Rosyida, IA (2018). The Influence of Tax Knowledge, Awareness, and Tax Amnesty Knowledge on Taxpayer Compliance. 1(1), 29–43.
17. It's official, Siti. 2013. Taxation: Theory and Cases. Jakarta: Salemba Empat.
18. Sugiyono, PD (2017). Quantitative Research Methods.
19. Supramono and Damayanti, TW (2010). Indonesian Taxation: Mechanisms and Calculations. Andy, Yogyakarta.
20. Sutarman, A. (2019). Implementation of the E-SPT System, Tax Knowledge and Service Quality of Tax Officers and Their Impact on Individual Taxpayer Compliance at KPP Pratama Implementation of the E-SPT System, Tax Knowledge and Service Quality of Tax Officers and The. VI, 59–66.
21. Syahrial, I. (2022). The Effect of Application of e-SPT, Tax Knowledge and Quality of Fiscus Services on Taxpayer Compliance at KPP. 9(28), 70–84. https://doi.org/10.55963/jraa.v9i2.471
22. Tambun, S., & Witriyanto, E. (2016). The Effect of Taxpayer Awareness and E-System Implementation on Taxpayer Compliance Level with Risk Preference as a Moderating Variable (Empirical Study of Taxpayers in the Sunter Agung Housing Complex, North Jakarta). 1(2), 86–94.
23. Taufik Hidayat, PEA (2018). The Effect of Applying E-Spt and Tax Knowledge on Taxpayer Compliance. 3(1), 47–58.
24. Zahrani, NR, & Mildawati, T. (2019). The Influence of Tax Understanding, Tax Knowledge, Quality of Tax Services and Tax Sanctions on Individual Taxpayer Compliance. Journal of Accounting Science and Research, 8(4), 1–19.
2. Arfah, A., & Aditama, R. (2020). The Effect of Tax Knowledge, Modernization of the Tax Administration System, and Taxpayer Awareness of Taxpayer Compliance at the Office of …. Center of Economic Student Journal, 3(3), 301–310.
3. http://journal.student.uny.ac.id/ojs/index.php/profita/article/view/5996
4. Arikunto, Suharsimi. 2016. Research Procedures A Practice Approach. Jakarta : PT. Asdi Mahasatya.
5. Bahri, S., Diantamala, Y., & Majid, MSA (2018). The Influence of Service Quality on Tax Understanding of Regulations. Journal of Darussalam Economic Perspectives, 4(2), 318–334. http://jurnal.unsyiah.ac.id/JPED/article/view/13044
6. Boediono, 2003. Excellent Tax Service. Jakarta : PT. Rineka Cipta
7. Directorate General of Taxation. (2019). Annual Report 2019. Jakarta.
8. Fatkhan. (2018). Definition and Examples of Simple and Multiple Linear Regression Test Cases. https://fatkhan.web.id/understanding-and-exemplary-free-and-multiple-linear-regression-test /#:~text=The difference between the two lies in nonlinear regression is exponential regression.
9. Fitria Dona. (2017). The Influence of Taxpayer Awareness, Knowledge and Understanding of Taxation on Taxpayer Compliance. Angewandte Chemie International Edition, 6(11), 951–952., 4(1), 30–44.
10. Ghozali, Imam. (2018). Multivariate Analysis Application With SPSS Program. Semarang: Diponegoro University Publishing Agency.
11. Hestato. (2018). Taxpayer Compliance. https://www.hestanto.web.id/kepatuhan-wajib-pajak/
12. Mardiasmo. 2018. Taxation. Yogyakarta: Publisher Andi.
13. Ni Luh Putu Dian Patni Lhoka, STI (2020). I Made Sukartha 2 Faculty of Economics and Business, Udayana University, Indonesia. The Influence of E-SPT, Sanctions, Outreach, Tax Knowledge, and Morality on Taxpayer Compliance, 30(7), 1699–1711.
14. Nurul Arvi Kusumaningrum1, INA (2017). The Effect of Tax Amnesty, Tax Knowledge, and Tax Awareness on Taxpayer Compliance at the Pratama Pati Tax Office (Kpp). 1(July), 1–23.
15. Pebrina, R., & Hidayatulloh, A. (2020). Effect of e-SPT implementation, understanding of tax regulations, tax sanctions, and service quality on taxpayer compliance. Scientific Journal of Economics and Business, 17(1), 1–8.
16. Rosyida, IA (2018). The Influence of Tax Knowledge, Awareness, and Tax Amnesty Knowledge on Taxpayer Compliance. 1(1), 29–43.
17. It's official, Siti. 2013. Taxation: Theory and Cases. Jakarta: Salemba Empat.
18. Sugiyono, PD (2017). Quantitative Research Methods.
19. Supramono and Damayanti, TW (2010). Indonesian Taxation: Mechanisms and Calculations. Andy, Yogyakarta.
20. Sutarman, A. (2019). Implementation of the E-SPT System, Tax Knowledge and Service Quality of Tax Officers and Their Impact on Individual Taxpayer Compliance at KPP Pratama Implementation of the E-SPT System, Tax Knowledge and Service Quality of Tax Officers and The. VI, 59–66.
21. Syahrial, I. (2022). The Effect of Application of e-SPT, Tax Knowledge and Quality of Fiscus Services on Taxpayer Compliance at KPP. 9(28), 70–84. https://doi.org/10.55963/jraa.v9i2.471
22. Tambun, S., & Witriyanto, E. (2016). The Effect of Taxpayer Awareness and E-System Implementation on Taxpayer Compliance Level with Risk Preference as a Moderating Variable (Empirical Study of Taxpayers in the Sunter Agung Housing Complex, North Jakarta). 1(2), 86–94.
23. Taufik Hidayat, PEA (2018). The Effect of Applying E-Spt and Tax Knowledge on Taxpayer Compliance. 3(1), 47–58.
24. Zahrani, NR, & Mildawati, T. (2019). The Influence of Tax Understanding, Tax Knowledge, Quality of Tax Services and Tax Sanctions on Individual Taxpayer Compliance. Journal of Accounting Science and Research, 8(4), 1–19.
Published
2023-01-09
How to Cite
Rr. Suprantiningrum, & Paramithaningtyas, D. A. (2023). Factors Affecting Taxpayer Compliance Kpp Pratama Candisari Indonesia. International Journal on Economics, Finance and Sustainable Development, 5(1), 1-14. https://doi.org/10.31149/ijefsd.v5i1.3868
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