PENGARUH E-FILLING, PENGETAHUAN PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA BATAM SELATAN

Abstrak

The purpose of this study is to identify how much influence the implementation of E-filing,
Tax Knowledge and Service Quality has on taxpayer compliance at KPP Pratama Batam
Selatan. This data collection was carried out using a questionnaire which was measured
using a Likert scale. The population taken in this study are individual taxpayers who have
been registered at KPP Pratama Batam Selatan totaling 346,849 people and the
sampling technique is carried out using the slovin formula calculation. personal. The data
analysis method used in this study is quantitative data analysis with data collection
techniques, namely descriptive analysis, validity test, reliability test, multiple linear
regression test, normality test, multicollinearity test, heteroscedasticity test, F test, T test
and determination test. . The data is processed using SPSS 25. The results show that Efiling affects taxpayer compliance, tax knowledge affects taxpayer compliance, service
quality affects taxpayer compliance and together with e-filing, tax knowledge and service
quality affects compliance. taxpayers at KPP Pratama South Batam.
Keywords: Taxpayer Compliance; E-filing; Tax Knowledge; Service quality