PENGARUH KEPERCAYAAN KEPADA PEMERINTAH, E-FILLING DAN NORMA SUBJEKTIF TERHADAP KEPATUHAN WAJIB PAJAK

Jumratih Jumratih, Maslichah Maslichah, Afifudin Afifudin

Abstract


The aim of the study was to test the influence of trust on government, e-filling and subjective norms on taxpayer compliance. The sample in this study as many as 100 respondents with a population of 6,381 private taxpayers registered in KPP Pratama Malang Selatan, sampling techniques in this study were carried out with simple random sampling techniques. The data used in the study used primary data from questionnaires that were disseminated and then analyzed. The analysis method used is multiple linear regression analysis with IBM's statistical SPSS program version 25. With the results of research showing that the application of trust to the government, e-filling and subjective norms have a positive effect on the compliance of private taxpayers.

Keywords: Trust In Government, E-Filling, Subjective Norms Of Taxpayer Compliance.


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References


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