EFFECT OF E-FILING SYSTEM IMPLEMENTATION AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH ACCOUNT REPRESENTATIVE SERVICES AS MEDIATION VARIABLE (Case Study on Personal Taxpayers at KPP Pratama, East Tangerang)

Abstract

The purpose of this study is as follows: 1) Finding empirical evidence regarding the effect of the application of e-filing systems to account representative services; 2) Finding empirical evidence regarding the effect of tax knowledge on account representative services; 3) Finding empirical evidence regarding the effect of applying the e-filing system to taxpayer compliance; 4) Finding empirical evidence regarding the influence of tax knowledge on taxpayer compliance; and 5) Finding empirical evidence regarding the effect of account representative services on taxpayer compliance. This type of research used in this study is causal which will test the hypothesis about the effect of one or several independent variables on the dependent variable. The population in this study were all Individual Taxpayers registered at East Tangerang KPP. Sample selection with purposive sampling method. The analytical method used to test hypotheses is the path analysis test and multiple test. The results showed that: 1) The application of e-Filing system had a direct effect on the Account Representative service; 2) Knowledge of taxation directly affects the service of Account Representatives; 3) The application of the e-Filing system has a direct effect on the compliance of taxpayers; 4) Tax knowledge directly affects the compliance of taxpayers; and 5) Account Representative services directly affect the compliance of taxpayers. KEYWORDS: Application of E-Filing System, Account Representative Services, Taxpayer Compliance