Sipahutar, Hendrian (2024) Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Implementasi Peraturan Perpajakan dan Pemakaian Sistem E-Filling terhadap Kepatuhan Wajib Pajak di Kota Malang. Undergraduate thesis, Fakultas Ekonomi dan Bisnis Universitas Merdeka Malang.

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Abstract

This study aims to examine the effect of fiscus service quality, understanding the implementation of tax regulations and the use of e-filling systems on taxpayer compliance in malang city.
The data used in this research was pripmer data obtained from the distribution of questionnaires to 40 respondents. The sampling technique uses purposive sampling. The data analysis technique uses multiple linear regression analysis with the SPSS program.
The results showed that the variables of Fiscus Services, Tax Regulations, and E-Filling System had a significant effect on Taxpayer Compliance.

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