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

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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.co.in/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(01), 2423–2427. Article DOI: https://doi.org/10.30574/wjarr.2024.21.1.0283

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

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