MENINGKATKAN EFEKTIFITAS E-FILLING, KUALITAS PELAYANAN FISKUS, UNDANG-UNDANG PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK (KPP) BANDAR LAMPUNG

Hertya Andriani, Thoyibatun Nisa, Hesti Widi Astuti
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Abstract

The purpose of this study is to determine the effectiveness of e-filling to affect the quality of tax services at the KPP Bandar Lampung, to determine the effectiveness of e-filling through the quality of tax services influencing the tax laws at KPP Bandar Lampung, determining the quality of tax services influencing the tax laws at KPP Bandar Lampung, determining the taxation law affecting individual taxpayer compliance, determining the effectiveness of e-filling through the taxation law affecting individual taxpayer compliance, determining the quality of tax authorities through the law affecting individual taxpayer compliance, determining the effectiveness of e-Filling and quality of tax services through tax laws affects individual taxpayer compliance. The methodology in this research is validity test, reliability test, normality test and path analysis. The structural equation is as follows: Z = 0.839Y + €, The structural equation is as follows: Y = 1.283 X1 - 0.984 X2 + € 1, The structural equation becomes as follows: Y = 0.093X2 + € 2, The structural equation is as follows: Z = 0.991Y + € 3, The structural equation is as follows: Z = -0.002 X1 + 0.991Y + € 4, The structural equation is as follows: Z = 0.071X2 + 103.483Y + € 5, The structural equation is as follows: Z = 0.084X1 + 1.031X2 - 0.104Y + € 6.
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增加了联邦港务局(KPP)个人纳税人合规税法(efilling - service)的有效性、财政服务质量、税收法规规定
本研究的目的是确定电子填报的有效性,以影响税务服务质量在南榜岛的KPP,以确定电子填报的有效性通过税务服务质量影响税法在南榜岛的KPP,确定税务服务质量影响税法在南榜岛的KPP,确定税法影响个人纳税人合规,通过影响个人纳税人合规性的税法确定电子填报的有效性,通过影响个人纳税人合规性的法律确定税务机关的质量,通过影响个人纳税人合规性的税法确定电子填报的有效性和税务服务的质量。本研究的方法是效度检验、信度检验、正态性检验和通径分析。结构方程如下:Z = Y +€0.839,结构方程如下:Y = 1.283 X1 - 0.984 X2 +€1,结构方程变成如下:Y = 0.093 X2 +€2,结构方程如下:Z = 0.991 Y +€3,结构方程如下:Z = -0.002 Y +€4 X1 + 0.991,结构方程如下:Z X2 = 0.071 + 103.483 Y +€5,结构方程如下:Z X1 + 1.031 X2 = 0.084 - 0.104 Y +€6。
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