Analisis Pengaruh Penerapan E-System Perpajakan, Kewajiban Perpajakan Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak

Abstract

This research is an empirical study whose aim is to determine the effect of implementing the tax e-system, tax obligations and the quality of tax services on taxpayer compliance at KPP Pratama Aceh Besar, both simultaneously and partially. The data analysis technique in this research uses multiple linear regression to analyze the influence of the independent variable on the dependent variable. Research data was collected through questionnaires and documentation studies. Hypothesis testing uses simple linear regression analysis and t test (partial) and F test (simultaneous) to determine jointly and partially the influence of the independent variable on the dependent variable. The object of this research is KPP Pratama Aceh Besar. The sample size for this research was 100 respondents. The research results show that the implementation of the e-tax system, tax obligations and the quality of tax services simultaneously influence taxpayer compliance at KPP Pratama Aceh Besar. The implementation of the e-taxation system has an effect on taxpayer compliance at KPP Pratama Aceh Besar. Tax obligations influence taxpayer compliance at KPP Pratama Aceh Besar. The quality of tax services influences taxpayer compliance at KPP Pratama Aceh Besar.