SKRIPSI AKS
“Pengaruh Penggunaan E-filing system, Pengetahuan Pajak, Pelayanan Account representative, Dan Keadilan Perpajakan Terhadap Kepatuhan Membayar Pajak“
ABSTRACT
This research aims to examine the influence of E-filing system usage, tax
knowledge, Account representative services, and tax fairness on tax compliance.
The dependent variable in this study is tax compliance (Y).
The data used in this research is primary data. Data collection was done
through questionnaires distributed directly to the respondents. The sampling
technique used was purposive sampling, resulting in a sample of 100 taxpayers at
the Pratama Batang Tax Office. The data analysis method employed to test the
hypotheses was multiple linear regression analysis.
The results of the analysis indicate that the use of the E-filing system, tax
knowledge, Account representative services, and tax fairness have a positive impact
on tax compliance. This research contributes theoretically to the development of
research in the field of taxation. Additionally, it provides practical contributions to
stakeholders by emphasizing the importance of the use of the E-filing system, tax
knowledge, Account representative services, and tax fairness.
Keywords: E-filing system Usage, Tax Knowledge, Account representative Services,
Tax Fairness, Tax Compliance.
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