Penerapan E-System Perpajakan dan Tingkat Pemahaman Terhadap Kepuasan Wajib Pajak Pribadi di Kota Makassar

  • Dahniyar Daud STIEM Bongaya Makassar
  • Musdalifah STIEM Bongaya Makassar
Keywords: Application of Taxation E-system, Level of Understanding, Satisfaction Level of Taxpayers

Abstract

 The purpose of this study was to determine the application of e-taxation systems and the level of understanding of taxation on the level of satisfaction of personal taxpayers in Makassar. This study uses primary data obtained from questionnaires distributed to all taxpayers in Makassar. The population is the taxpayer of individuals registered at the Tax Service Office in the city of Makassar totaling 205,681 taxpayers, while the sample taken amounted to 100 respondents. The data analysis method uses multiple linear regression techniques. The results of this study indicate where the proposed hypothesis is accepted because it shows the results of a positive and significant hypothesis test. This means that the effect of applying the e-taxation system and the level of understanding has a significant positive effect on the level of taxpayer satisfaction

Published
2019-12-31
How to Cite
Daud, D., & Musdalifah, M. (2019). Penerapan E-System Perpajakan dan Tingkat Pemahaman Terhadap Kepuasan Wajib Pajak Pribadi di Kota Makassar . Al-Buhuts, 15(2), 84-92. https://doi.org/10.30603/ab.v15i2.1760

Mailing Address :

  • Kampus I,  LP2M Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo
    Jl. Gelatik No. 1 Kota Utara Kota Gorontalo Indonesia
  • Kampus II, Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo.  Jl. Sultan Amai, Kel. Pone, Kec. Limboto Barat, Kab. Gorontalo Indonesia.