The Effect of Demographic Factors and E-filling Usage on Tax Compliance

Defitri, Siska Yulia and Fauziati, Popi The Effect of Demographic Factors and E-filling Usage on Tax Compliance. [Artikel Dosen]

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Abstract

Tax compliance is the most important factor of all factors affecting tax revenues. Tax compliance is influenced by economic and noneconomic factors. The study examined the effects of demographic factors (age and education) and e-filling usage on tax compliance. The research design adopted in this study is a survey and sample selection is done by purposive sampling method. Data collection was done by distributing questionnaires and samples of 90 taxpayers. Multiple regression were used to test the hypotheses. From analysis, we found that demographic factors (age and education) and e-filling usage have no effect on tax compliance.

Item Type: Artikel Dosen
Subjects: Akuntansi > Sistem Informasi Akuntansi
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Siska Yulia Defitri
Date Deposited: 26 Feb 2024 03:46
Last Modified: 26 Feb 2024 03:46
URI: http://repository.ummy.ac.id/id/eprint/1032

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