E-Filling系统的应用、税务知识和纳税人合税意识的影响(在贸易中心进行自由企业的个人纳税人研究)

Ahmad Burhan Zulhazmi, Febrian Kwarto
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引用次数: 2

摘要

本研究旨在确定和分析电子申报系统、税务知识和税务意识的应用对税务合规的影响。本研究使用的主要数据来自调查问卷数据,这些调查问卷数据分发给需要对在Bintaro贸易中心(BTC)开展免费商业活动的个人征税的受访者。抽样技术使用有目的的抽样。分析技术采用多元线性回归分析。本研究结果表明,电子申报系统的变量实施,税收知识和纳税人对税率的意识同时存在。电子申报系统的应用和纳税人对强制性义务的意识,而税收知识不涉及纳税人义务。
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Pengaruh Penerapan Sistem E-Filling, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha Bebas Di Bintaro Trade Center)
This study aims to determine and analyze the influence of the application of e-filing systems, tax knowledge, and tax awareness to tax compliance. This study uses primary data obtained from questionnaire data distributed to respondents who are required to tax individuals who carry out free business activities at the Bintaro Trade Center (BTC). The sampling technique uses purposive sampling. The analysis technique uses multiple linear regression analysis. The results of this study indicate that simultaneously, the variable implementation of e-filing systems, knowledge of taxation and awareness of taxpayers on tax rates. Application of e-filing system and awareness of taxpayers to mandatory obligations, while knowledge of taxation does not involve taxpayer obligations.
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