PENGARUH PENERAPAN E-FILLINGTERHADAP KEPATUHAN WAJIBPAJAK DALAM MENYAMPAIKAN SPT TAHUNAN DENGAN KEPUASAN KUALITAS PELAYANAN SEBAGAI VARIABEL INTERVENING(Studi Empiris Di KabupatenGunungkidul)
Journal Title: Jurnal Akuntansi - Year 2018, Vol 6, Issue 1
Abstract
This study aims to analyze the effect of efficacy against Taxpayer Compliance with service quality as intervening variable in Gunungkidul Region.This research data is obtained from questionnaire (Primary) which is distributed to the Taxpayer using e-fillingprogram in Gunungkidul area. The population of this study is Individual Taxpayers who use e-fillingin the area of gunungkidul. The sample used in this study were 70 respondents. This research uses analytical path. The results of this study indicate that(1) Application of E-Filling System has a significant effect on service quality satisfaction. (2) satisfaction of service quality have a significant effect to taxpayer compliance this is proven through simple linear regression. (3) theapplication of e-fillingaffect taxpayer compliance significantly influence taxpayer compliance. (4) e-fillingprogram has an effect on compliance through service quality.
Authors and Affiliations
Teguh Erawati, Rita Ratnasari
Keywords
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- EP ID EP300584
- DOI 10.24964/ja.v6i1.427
- Views 101
- Downloads 0
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