Authors:

Ni Putu Suratningsih, Ni Ketut Lely Aryani Merkusiwati

Abstract:

“Implementation of e-Filling system makes it easier for taxpayers to report online tax returns. Based on the Account Representative (AR) function expected taxpayers submissive in reporting the tax return. The purpose of this study is to determine the empirical evidence whether there is influence the application of e-Filling system and Account Representative to the taxpayer compliance Person. This research uses quantitative method. The sample used in this research is Individual Taxpayer Registered In Tax Office Pratama East Denpasar. The sampling technique used incidental sampling method. Sources of data were obtained through questionnaires and used multiple linear regression analysis techniques. The results showed that the application of e-Filling Implementation system had a positive effect on taxpayer personal compliance in KPP Pratama East Denpasar, while the role of Account Representative has no effect on Personal Taxpayer Compliance in KPP Pratama East Denpasar. Keywords: E-filling System, Account Representative, Personal Taxpayer Compliance”

Keywords

E-filling System, Account Representative, Personal Taxpayer Compliance

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PDF:

https://jurnal.harianregional.com/akuntansi/full-38913

Published

2018-07-08

How To Cite

SURATNINGSIH, Ni Putu; MERKUSIWATI, Ni Ketut Lely Aryani. Pengaruh Penerapan Sistem E-Filling dan Peran Account Representative Pada Kepatuhan Wajib Pajak Orang Pribadi.E-Jurnal Akuntansi, [S.l.], v. 24, n. 2, p. 1220-1247, july 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-38913. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v24.i02.p15.

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Issue

Vol 24 No 2 (2018)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License