How implementing the e-filling system and taxation knowledge effect on individual taxpayer compliance
Department of Accounting, Warmadewa University, Bali, Indonesia.
Research Article
World Journal of Advanced Research and Reviews, 2024, 21(01), 2423–2427
Publication history:
Received on 17 December 2023; revised on 06 January 2024; accepted on 08 January 2024
Abstract:
The purpose of this study was to test and determine how the effect of E-filing System Implementation and Taxation Knowledge on Individual Taxpayer. The data collection technique is in the form of a questionnaire with a sample size of 50 respondents based on the results of the Slovin formulation. The results of this study indicate that the application of the e-filling system has a positive and significant effect on taxpayer compliance, but taxation knowledge has no positive and insignificant effect on individual taxpayer compliance.
Keywords:
E-filing system; Taxation knowledge; Compliance of individual taxpayers; Study
Full text article in PDF:
Copyright information:
Copyright © 2024 Author(s) retain the copyright of this article. This article is published under the terms of the Creative Commons Attribution Liscense 4.0