PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI

PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI

The purpose of this research to determine the effect of e-Filing implementation, level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing. The population in this research ar...

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Bibliographic Details
Main Authors: Ninis Nur Solichah, Isnalita, Noorlailie Soewarno
Format: Article
Language:English
Published: Universitas Airlangga 2019-11-01
Series:Jurnal Riset Akuntansi dan Bisnis Airlangga
Subjects:
e-filing
level of comprehension
tax sanction
formal compliance
Online Access:http://jraba.org/journal/index.php/jraba/article/view/179/57

Internet

http://jraba.org/journal/index.php/jraba/article/view/179/57

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