THE EFFECT OF TAX SERVICE QUALITY, APPLICATION OF E-REGISTRATION AND E-FILING ON THE LEVEL OF TAXPAYER SATISFACTION OF PERSONAL PERSONS AT THE TAX SERVICE OFFICE PRATAMA MAKASSAR SELATAN
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May 1, 2022
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Quality of Tax Service, Implementation of E-Registration, Implementation of E-Filling, Taxpayer Satisfaction
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Abstract
Purpose – This research aims to determine the effect of quality of tax services, implementation of e-registration and e-filling on taxpayer satisfaction at KPP Pratama Makassar Selatan.
Design/methodology/approach – The data collection technique used in this study is an associative approach. The data collection technique used in this study was obtained from primary data through a survey method using a questionnaire.
Findings – The results of this study suggest that service quality, application of e-registration and application of e-filling have a positive and significant effect on individual taxpayer satisfaction. at KPP Pratama South Makassar.
Originality – The population used in this study was from all individual taxpayers registered at KPP Pratama Makassar Selatan.
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How to Cite
Lukman, M., Tenriwaru, T., & Ikhtiari, K. (2022). THE EFFECT OF TAX SERVICE QUALITY, APPLICATION OF E-REGISTRATION AND E-FILING ON THE LEVEL OF TAXPAYER SATISFACTION OF PERSONAL PERSONS AT THE TAX SERVICE OFFICE PRATAMA MAKASSAR SELATAN. Contemporary Journal on Business and Accounting, 2(1), 92-101. https://doi.org/10.58792/cjba.v2i1.24
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Internet:
https://www.pajakku.com/read/5dae9cb04c6a88754c088066/Pengetahuan-Umum-Perpajakan
Husnurrosyidah dan Suhadi. (2017) Pengaruh E-Filling, E-Billing, dan E-Faktur Terhadap Kepatuhan Pajak Pada BMT Se-Kabupaten Kudus, Jurnal Analisa Akuntansi dan Perpajakan, Vol. 1 No.1, 2017.
Najib, Debby Farihun. (2013). Analisis Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Prang Pribadi dalam Membayar Pajak Penghasilan. Skripsi Fakultas Ekonomi. Universitas Brawijaya, Malang.
Rahim, S., Subair, S., Su’un, M., Sari, R., & Lannai, D. (2020). Analisis Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Bendahara Pengeluaran Pemerintah di Kabupaten Maros. Paradoks : Jurnal Ilmu Ekonomi.
Rajif, Mohamad. (2011). Pengaruh Pemahaman, Kualitas Pelayanan, Dan Ketegasan Sanksi Perpajakan Terhadap Kepatuhan Pajak Pengusaha UKM Di Daerah Cirebon. Jurnal Ekonomi dan Bisnis. Universitas Gunadarma. Cirebon.
Suprati, D. A. (2020). Pengaruh Kualitas Pelayanan Pajak Dan Penerapan E-Registration Terhadap Tingkat Kepuasan Wajib Pajak Orang Pribadi dalam Mendapatkan NPWP. Palembang: STIE Multi Data Palembang.
Sari, W. S., & Rasmini, N. K. (2017). Pengaruh Kualitas Pelayanan Sistem Elektronik Perpajakan Dan Kompetensi Pegawai Pajak Pada Kepuasan Wajib Pajak
Sugiyono. (2010). Statistika untuk Penelitian. Bandung: Alfabeta.
Tenriwaru, Asriandi, & Junaid, A. (2021). Filosofi Budaya Lempu’ Na Getteng dalam Perspektif Kepatuhan Wajib Pajak Pelaku Usaha Mikro Kecil Menengah. Universitas Muslim Indonesia
Zakiyah, i. (2020). Pengaruh Penerapan E-System Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dan Kualitas Pelayanan Perpajakan Sebagai Variabel Intervening. Semarang: Universitas Islam Sultan Agung Semarang.
Internet:
https://www.pajakku.com/read/5dae9cb04c6a88754c088066/Pengetahuan-Umum-Perpajakan
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