The Influence of E-System Implementation, Tax Knowledge, Fiscus Services on Individual Taxpayer Compliance

Abstract

This research aims to test how E-Systems (e-filling, e-billing), Taxation Knowledge and Fiscal Services influence compliance with WPOP in KPP wonosari. The method used in this research is the quantitative method. This research data source uses a questionnaire distributed to WPOP-registered KPP Pratama Wonosari. Sampling technique using random sampling techniques, the population number of this research was obtained by calculating the population using the Slovin technique formula, after calculating the people using the Slovin formula, getting the sample number of as many as 100 respondents in the taxable population of the City of Wonosari. Double regression analysis was then used in this study. Research shows that KPP Pratama Wonosari's e-billing policy correlates with WPOP compliance levels. Still, the e-filing policy in KPP WonoSari does not correlate to the compliance of WP OP. WPop adherence is influenced by the understanding of taxation. In addition, compliance with the WPOP is affected by the services provided by the fiscal officer.