EFFECT OF E-FILLING, E-BILLING, AND QUALITY OF SERVICE ON TAXPAYER COMPLIANCE IN BATAM CITY

  • Ade Tyas Slow Mitha Universitas Putera Batam
  • M. Sunarto Wage Universitas Putera Batam
Keywords: Taxpayer Compliance, e-filing, E-billing, Service quality

Abstract

The intention of this study is to assess the impact of e-filing, e-billing, and service quality on taxpayer compliance at KPP Pratama Batam Selatan. The data was gathered using an online survey with a 5-point Likert. Individual taxpayers registered at KPP Pratama Batam Selatan (population 400,034) have been considered for this research. With this research, the specimens were determined using the Slovoven equation estimate, which also resulted in a sample of up to 400 individual taxpayers. The quantification analysis technique was utilized in this research, and methods for collecting information such as descriptive analysis test, validity test, reliability test, multiple linear regression test, normality test, most multicollinearity test, heteroskedasticity test, F test, T-test, and determination test were used. Its data was manipulated using Statistical Software 26. Its test results suggest that electronic filing, electronic billing, and quality service all have an impact on taxpayer compliance at KPP Pratama South Batam.

Published
2023-07-14
How to Cite
Mitha, A. T. S., & Wage, M. S. (2023). EFFECT OF E-FILLING, E-BILLING, AND QUALITY OF SERVICE ON TAXPAYER COMPLIANCE IN BATAM CITY. JURNAL CAFETARIA, 4(2), 310-318. https://doi.org/10.51742/akuntansi.v4i2.990
Section
JURNAL CAFETARIA JULY 2023