E-Filing、Self - Assessment系统和税收社会化对个人纳税人服从的影响(北京初级税务服务中心2010 -2021年的一项研究)

Velenshia Corina, Novika Novika, Zamhari Zamhari
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引用次数: 0

摘要

本研究旨在确定实施电子申报、自我评估系统和税收社会化对个人纳税人合规性的影响(在邦加尔比南市普拉塔马税务服务局2020-2021年研究)。本研究采用定量方法。本研究的人口是在邦加尔比南KPP Pratama登记的个人纳税人。采用简单随机抽样方法进行抽样。样本数量由研究者有目的地确定,样本总数为100名个人纳税人。本研究的数据来源采用定量描述法的原始数据,本研究的数据收集采用调查方法,问卷调查为调查工具。本研究使用的数据分析技术是多元线性回归分析技术。结果表明,电子申报的实施对纳税人的合规水平有显著的正向影响。自我评估制度对税收合规水平有积极而显著的影响。税收社会化对纳税人守法水平有显著的正向影响。电子申报、自评制度和税收社会化的实施共同对纳税人的合规水平产生了积极而显著的影响。关键词:电子申报实施;自评系统;税收社会化
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Penerapan E-Filing, Self Assessment System, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kantor Pelayanan Pajak Pratama Kota Pangkalpinang Tahun 2020-2021)
This study aims to determine the effect of implementing E-Filing, Self Assessment System, and Tax Socialization on Individual Taxpayer Compliance (Study at the Pangkalpinang City Pratama Tax Service Office 2020-2021). This study uses quantitative methods. The population in this study were Individual Taxpayer which registered at KPP Pratama, Pangkalpinang. The sampling was conducted by Simple Random Sampling Method. The number of samples was determined by the researcher purposively with total of sample are 100 Individual Taxpayer. Data sources in this study use primary data with Quantitative Descriptive Method where the data collection were used in this study is survey methods with questionnaires as survey instrument. The data analysis technique used in this study is Multiple Linear Regression analysis tecniques. The results showed that Implementation of e-filing have a positive and significant effect on the level of Taxpayer Compliance. Self Assessment System have a positive and significant effect on the level of Tax Compliance. Tax socialization have a positive and significant effect on the level of Taxpayer Compliance. Implementation of e-filing, Self Assessment System and Tax socialization have a positive and significant effect together on the Taxpayer Compliance Level.Keywords: Implementation of E-filing, Self Assessment System, and Tax Socialization, Individual Taxpayer Compliance
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