Pengaruh Pengetahuan Perpajakan, Self Assessment System, E-Filling, Tingkat Pendapatan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak

Authors

  • Alifvia Amanda Universitas Mahasaraswati Denpasar
  • I Made Sudiartana Universitas Mahasaraswati Denpasar
  • Ni Putu Shinta Dewi Universitas Mahasaraswati Denpasar

Keywords:

Tax Knowledge; Self-Assessment System; E-Filling; Income Level; Taxpayer Awareness; Taxpayer Compliance

Abstract

Taxes are the largest source of revenue in the composition of the state budget. Funds from tax revenues as the main source of the state budget are allocated to fund various state expenditures for the prosperity of the people. taxpayer compliance owned by taxpayers in carrying out tax obligations in accordance with tax regulations, where taxpayers are required to pay taxes and are required to report annual tax returns (SPT). The purpose of this study is to determine the influence of tax knowledge, self-assessment system, E-filling, income level, taxpayer awareness on individual taxpayer compliance at KPP Pratama in South Badung. This research uses quantitative methods. The number of samples used is 100 taxpayers. The data used in this study is primary data in the form of questionnaires that are distributed to taxpayer respondents. The results of the validity test showed that all items had a coefficient greater than 0.3 so that the variables of the influence of taxation knowledge, self-assessment system, E-filling, income level, taxpayer awareness of individual taxpayer compliance used in this study were declared valid. Tax collection activities are expected to run smoothly, and the tax sector gets results as expected.

References

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Published

2023-06-18

Issue

Vol. 5 No. 2 (2023): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles

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