The Effect Of Tax Rates, E-Filing, Taxpayer Awareness, Fiscal Services, And The Perspective Of Tax System Effectiveness On Individual Taxpayer Compliance
Keywords:
Tax rates, E-filling, taxpayer awareness, tax service services, perspective of the effectiveness of the tax system, taxpayer compliancAbstract
The purpose of this study was to determine the effect of tax rates, E-filling, taxpayer awareness, tax service, & perspective of the effectiveness of the tax system on individual taxpayer compliance (a case study on the West Tangerang Tax Office). The population of this study includes taxpayers in West Tangerang KPP. The sampling technique used was purposive sampling technique. Based on the predetermined criteria obtained 96 taxpayers. The type of data used is primary data obtained from the results of the questionnaire. The analytical method used is logical regression analysis of panel data. That the results of the tax rate hypothesis have a significant effect on individual taxpayer compliance. E-Filing has a significant effect on individual taxpayer compliance. Taxpayer awareness has a significant influence on individual taxpayer compliance. Fiscal services have a significant influence on individual taxpayer compliance.
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