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Proceedings of the 1st International Conference on Business Economics, Entrepreneurship, and Social Sciences, ICBEESS 2024, 1st August 2024, Gresik, East Java, Indonesia

Research Article

The Influence of Taxpayer Awareness, Implementation of the E-filling System and Implementation of the Self Assessment System on Taxpayer Compliance

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  • @INPROCEEDINGS{10.4108/eai.1-8-2024.2355176,
        author={Fajriatus  Shafira and Umaimah  Umaimah},
        title={The Influence of Taxpayer Awareness, Implementation of the E-filling System and Implementation of the Self Assessment System on Taxpayer Compliance},
        proceedings={Proceedings of the 1st International Conference on Business Economics, Entrepreneurship, and Social Sciences, ICBEESS 2024, 1st August 2024, Gresik, East Java, Indonesia},
        publisher={EAI},
        proceedings_a={ICBEESS},
        year={2026},
        month={2},
        keywords={taxpayer awareness deployment of the electronic filling system taxpayer compliance the self assessment system deployment},
        doi={10.4108/eai.1-8-2024.2355176}
    }
    
  • Fajriatus Shafira
    Umaimah Umaimah
    Year: 2026
    The Influence of Taxpayer Awareness, Implementation of the E-filling System and Implementation of the Self Assessment System on Taxpayer Compliance
    ICBEESS
    EAI
    DOI: 10.4108/eai.1-8-2024.2355176
Fajriatus Shafira1,*, Umaimah Umaimah1
  • 1: Universitas Muhammadiyah Gresik
*Contact email: fajriatusshafira9@gmail.com

Abstract

This study demonstrates that while taxpayer knowledge has no bearing taxpayer compliance is impacted by the implementation of the self assessment system because it is influenced by the adoption of the e-filling system. Determination of the sample was obtained using method of purposive sampling. Multiple regression analysis is used in the data processing method with the help on the SPSS 25 software. According to this research, the government particularly the director general of taxation must make an effort, provide encouragement and assistance in order to persuade taxpayer to fulfill their tax duties in order to benefit the state.

Keywords
taxpayer awareness, deployment of the electronic filling system, taxpayer compliance, the self assessment system deployment
Published
2026-02-12
Publisher
EAI
http://dx.doi.org/10.4108/eai.1-8-2024.2355176
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