PENERAPAN E-SPT, TINGKAT PEMAHAMAN PERPAJAKAAN, KUALITAS PELAYANAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MELAPORKAN SPT DI KPP PRATAMA TEGAL

  • Tabrani Tabrani
  • Teguh Budi Raharjo

Abstract

This study aims to determine the application of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously and partially affect the compliance of corporate taxpayers in reporting such as KPP Pratama Tegal. Data collection methods used are questionnaires. The population of this study was 4,245 respondents while the sample taken in this study amounted to 100 respondents. The data analysis method used is multiple linear regression analysis along with the classic assumption test, hypothesis testing.


 The test results show that 1) the implementation of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously on corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 2) The application of e-SPT partially influences the corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 3) The level of understanding of taxation partially does not affect the compliance of taxpayers in reporting such as in KPP Pratama Tegal. 4) Quality of Service partially affects taxpayer compliance at KPP Pratama Tegal. 5) Taxpayer awareness partially does not affect the corporate taxpayer compliance in reporting such as in Tegal Primary Tax Office. The coefficient of determination, obtained R2 value of 0.359 or 35.9%. It can be interpreted that 35.9% of corporate taxpayer compliance in this model is influenced by the application of e-SPT variables, the level of understanding of taxation, service quality, and awareness of taxpayers, while the remaining 64.1% is influenced by other factors outside this research.

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Published
Dec 25, 2019
How to Cite
TABRANI, Tabrani; RAHARJO, Teguh Budi. PENERAPAN E-SPT, TINGKAT PEMAHAMAN PERPAJAKAAN, KUALITAS PELAYANAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MELAPORKAN SPT DI KPP PRATAMA TEGAL. Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), [S.l.], v. 10, n. 2, p. 189 - 202, dec. 2019. ISSN 2656-4440. Available at: <http://jurnal.stietotalwin.ac.id/index.php/jimat/article/view/200>. Date accessed: 20 jan. 2020. doi: http://dx.doi.org/10.36694/jimat.v10i2.200.