The Effect of Taxpayer Awareness, Service Quality, Taxation Understanding, and Application of E-Filling System on Corporate Taxpayer Compliance

ABSTRACT: The purpose of this study was to determine taxpayer awareness, service quality, understandingtaxation, and the application of the E-Filling system to affect compliance with corporate taxpayer reporting atthe North BadungPratama Tax Service Office. The population in this study were all effective corporatetaxpayers registered at the North BadungPratama Tax Office. The research instrument used was aquestionnaire with data analysis techniques, namely multiple linear regression analysis. The sample used wasdetermined using incidental sampling technique. The number of samples in this study was determined by theSlovin formula. Based on the results of this study it was found that taxpayer awareness, service quality, taxationunderstanding, and the application of the E-Filling system had a positive effect on corporate taxpayer reportingcompliance at the North BadungPratama Tax Service Office.

Keyword: taxpayer awareness; service quality, understanding of taxation, e-filling