The Factors Affecting Individual Taxpayer Compliance

Muhammad Fahmi, Kurnia Krisna Hari, Nanda Safa Alia

Abstract


This research was conducted to determine the factors that influence taxpayer compliance at the Palembang Ilir Timur Pratama Tax Service Office. The influencing factors are the implementation of e-Registration, e-Filling, and Tax Knowledge. The type of research used is associative research. The place of research was carried out at the Palembang Ilir Timur Pratama Tax Service Office. The data used is primary data. The data collection method used in this research is a questionnaire. The data analysis techniques used in this research are descriptive statistical tests, validity tests, reliability tests, classical assumption tests, coefficient of determination, multiple linear regression analysis, f tests and t tests assisted by the Statistical Program for Special Science (SPSS). The research results show that the implementation of e-Registration, e-Filling, and tax knowledge simultaneously influences individual taxpayer compliance. Meanwhile, partially it shows that e-Registration has an effect on individual taxpayer compliance, the e-Filling variable partially has an effect on individual taxpayer compliance, and the tax knowledge variable has an effect on individual taxpayer compliance.


Keywords


e-Registration, e-Filling, Tax Knowledge, Individual Taxpayer Compliance.

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References


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DOI: https://doi.org/10.30596/miceb.v2i0.662

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