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PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN, BIAYA KEPATUHAN PAJAK DAN PENERAPAN E-FILING PADA KEPATUHAN WAJIB PAJAK

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN, BIAYA KEPATUHAN PAJAK DAN PENERAPAN E-FILING PADA KEPATUHAN WAJIB PAJAK
 
Creator Damayanti, Nayong Azhaki
Maslichah, Maslichah
Sudaryanti, Dwiyani
 
Description ABSTRACT               This research was conducted to see the effect of Service Quality Variables, Tax Sanctions, Tax Imposition, and E-Filing Implementation that supports taxation at the Ngawi Pratama Tax Office, the sample in this study were 100 taxpayer respondents. The method used in this research was multiple linear regression analysis with the help of SPSS For windows application. Simultaneous testing results show the variable service quality, tax penalties, tax costs, and the application of e-filing affect the tax. The test results show partial service quality, tax penalties, and the application of e-positive filing affect tax approval. While the variable costs of applying negative taxes on taxpayer approval.Keywords: Service Quality, Tax Sanctions, Tax Compliance Costs, Application of E-Filing, Tax Compliance.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-08-14
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/8415
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/8415/6975
 
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