Kesadaran Wajib Pajak, Kualitas Pelayanan, dan E-Tax terhadap Kepatuhan Pada Kantor Pelayanan Pajak Sukomanunggal
- Budi Handayani Universitas Sunan Giri Surabaya, Indonesia
- Siti Nur Halizah Universitas Sunan Giri Surabaya, Indonesia
- Didit Darmawan Universitas Sunan Giri Surabaya, Indonesia
- Ella Anastasya Sinambela Universitas Sunan Giri Surabaya, Indonesia
-
Rahayu Mardikaningsih
*
Universitas Sunan Giri Surabaya,
Indonesia
(*) Corresponding Author
Abstract
Saat ini, kemajuan digital pada dunia bisnis menyebabkan beragam perkembangan hingga menjangkau pasar yang sangat luas. Kini sama halnya pada pembayaran wajib pajak yang dapat diproses secara digital. Pada riset ini bertujuan untuk mengetahui secara signifikan kesadaran wajib pajak, kualitas pelayanan, e-tax terhadap kepatuhan wajib pajak pada kantor pelayanan pajak sukomanunggal. Untuk menguji riset ini, peneliti mengumpulkan data survei 94 responden dan menggunakan random sampling serta teknik analisis regresi linear berganda. Hasil riset mengonfirmasi bahwa kesadaran wajib pajak memiliki pengaruh yang signifikan terhadap kepatuhan waib pajak pada kantor pelayanan pajak sukomanunggal. Selanjutnya kualitas pelayanan berpengaruh signifikan terhadap kepatuhan wajib pajak pada kantor pelayanan pajak sukomanunggal. Sementara itu e-tax juga berpengaruh signifikan terhadap kepatuhan wajib pajak pada kantor pelayanan pajak sukomanunggal.
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