Open AccessPENGARUH MUTU PELAYANAN PERPAJAKAN DAN KEPUASAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAKPADA SISTEM E-FILING PERPAJAKAN DI INDONESIA
Author(s) -
Yohanes Mardinata Rusli
Publication year - 2018
Publication title -
proceeding national conference of creative industry universitas bunda mulia
Language(s) - English
Resource type - Journals
ISSN - 2622-7436
DOI - 10.30813/ncci.v0i0.1312
Subject(s) - taxpayer , christian ministry , officer , accounting , business , service (business) , business administration , political science , marketing , law
This study is intended to determine the effect of the tax service quality and satisfaction of taxpayers on tax compliance within the individual educational foundation noble mother. This study uses quantitative analytical research method, where the data obtained through the distribution of questionnaires to individual taxpayers in the environment of Bunda Mulia education foundation in Jakarta. Data obtained then processed by using software SPSS 23. The results of this study indicate the existence of: (a) positive and significant relationship between the qualities of tax service tax officer (tax) to the taxpayer compliance of individuals; (b) a positive and significant relationship between the satisfactions of individual taxpayers on individual taxpayer compliance.The results represent that the quality of tax services provided by tax officials (tax authorities) have a positive effect on taxpayer compliance of individuals on the system of e-filing taxation in Indonesia. In addition, the level of personal taxpayer satisfaction in the noble education foundation also has a positive and significant impact on the taxpayer compliance of individuals on the tax e-filing system in Indonesia. This research has contributed in assisting and supporting the implementation of e-filing system organized by the Ministry of Finance of the Republic of Indonesia, especially the Directorate General of Taxation. Keywords : quality of tax service, taxpayers satisfaction, taxpayer compliance, personal taxpayers,e-filing system of Indonesian taxation.