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eISSN: 2581-9615 || CODEN: WJARAI || Impact Factor 8.2 ||  CrossRef DOI

Research and review articles are invited for publication in April 2026 (Volume 30, Issue 1) Submit manuscript

How implementing the e-filling system and taxation knowledge effect on individual taxpayer compliance

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  • How implementing the e-filling system and taxation knowledge effect on individual taxpayer compliance

I Made Dwi Harmana *

Department of Accounting, Warmadewa University, Bali, Indonesia.
 
Research Article
World Journal of Advanced Research and Reviews, 2024, 21(01), 2423-2427
Article DOI: 10.30574/wjarr.2024.21.1.0283
DOI url: https://doi.org/10.30574/wjarr.2024.21.1.0283
 
Received on 17 December 2023; revised on 06 January 2024; accepted on 08 January 2024
 
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.
 
E-filing system; Taxation knowledge; Compliance of individual taxpayers; Study
 
https://wjarr.com/sites/default/files/fulltext_pdf/WJARR-2024-0283.pdf

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I Made Dwi Harmana. How implementing the e-filling system and taxation knowledge effect on individual taxpayer compliance. World Journal of Advanced Research and Reviews, 2024, 21(1), 2423-2427. Article DOI: https://doi.org/10.30574/wjarr.2024.21.1.0283

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