PENGARUH KUALITAS PELAYANAN, SOSIALISASI PERPAJAKAN, DAN PENERAPAN SISTEM PELAPORAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA ILIR TIMUR PALEMBANG

Bestari, Bella (2018) PENGARUH KUALITAS PELAYANAN, SOSIALISASI PERPAJAKAN, DAN PENERAPAN SISTEM PELAPORAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA ILIR TIMUR PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT The purpose of this study is to determine the effect of service quality, socialization taxation, and the application of e-filing reporting system in taxpayer compliance which registered in KPP Pratama Ilir Timur Palembang. Population in this study are all taxpayers that have been registered in KPP Pratama Ilir Timur Palembang and who use e-filing system. The samples used were 100 respondents with sampling method is purposive sampling. Data collection techniques were carried with questionnaires distributed. The technique of data analysis used is multiple regression analysis. The result of the research shows that the variable of service quality and tax socialization have a positive effect on taxpayer compliance in KPP Pratama Ilir Timur Palembang. Variable of application of e-filing system has no effect on taxpayer compliance in KPP Pratama Ilir Timur Palembang. Keywords: tax compliance, service quality, tax socialization, e-filing

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