Pengaruh Reformasi Administrasi Perpajakan Dan Pengetahuan Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Pada Kantor Pajak Pratama Pratama Pekanbaru Senapelan Tahun 2018-2020
DOI:
https://doi.org/10.31334/jiap.v1i5.2866Abstract
This study aims to empirically examine the effect of tax administration reform and Tax knowledge on taxpayer compiliance levels at the Primary Tax Office of Senapelan, Pekanbaru in 2018-2020. The research method used was quantitative method with a descriptive approach. Sampling was carried out using Slovin’s theory with a margin of error of 5%, resulting in a sample of 396 respondents. The results of this study indicate that that tax administration reform has a positive and significant effect on taxpayer compliance at the Primary Tax Office of Senapelan, Pekanbaru with a value of 53.7%, and tax knowledge has a positive and significant effect on taxpayer compliance at the Primary Tax Office of Senapelan, Pekanbaru with a value of 49.3%. Simulatneously, tax administration reforms and tax knowledge have a positive and significant effect on tax payer compliance at the Primary Tax Office of Senapelan, Pekanbaru with a value of 60.9%References
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