The Effect Of Taxation E-System And Fiscal Competence On Taxpayer Satisfaction
Keywords:
E-System , Fiscal Competency , Taxpayer SatisfactionAbstract
An e-system has gave simplicity the relationship between fiscus and taxpayer. But the capability of fiscus used the e-system influencing the satisfaction of taxpayers. This research aims to investigate the effect of e-system, the capability of fiscus on taxpayers satisfaction. Our research population were the Bapekom PUPR Region IV Bandung Office, totaling 50 taxpayer. The sampling method uses a purposive sampling technique so that the sample obtained is 44 taxpayer. The method used is a quantitative method with variance-based structural equation modeling (SEM-PLS) as a tool to help draw conclusions and use primary data. The results of this research find that e-system and the capability of fiscus influence taxpayer satisfaction.
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Copyright (c) 2024 Riki Martusa (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
