This study examines the effect of understanding tax regulations, service quality, taxation, tax obligations, and application of e-filling on individual taxpayer compliance at KPP Pratama Kosambi. The dependent variable in this study is individual taxpayer compliance, and the independent variables in this study are understanding of tax regulations, service quality, tax sanction, willingness to pay taxes, and the application of filling. This research was conducted at KPP Pratama Kosambi Tax Service in the Tangerang area. The number of respondents in this study were 74 respondents. The sampling method in this study is incidental sampling. The result of this study conclude that the understanding of tax regulations has a negative and significant effect on taxpayer compliance. Service quality has a positive effect on individual taxpayer compliance. Tax sanctions have a positive and significant effect on individual taxpayer compliance, the desire to pay taxes has a negative and insignificant effect on individual taxpayer compliance. And the application of e-filling has no effect and is not significant on individual taxpayer compliance
Keywords: Understanding of Tax Regulations, Service Quality, Tax Sanctions, Willingness to Pay Taxes, and Implementation of e-Filling
This study aims to examine and analyze the influence of service quality and perceived value of participants on participant satisfaction with trust as a mediating variable. This research was conducted at the company PT Savings Fund and Civil Servant Insurance or PT. TASPEN (Persero) Yogyakarta Branch Office. Data collection was carried out using a questionnaire that was given in person and online to recipients of civil servant pensions who had entered retirement from 2021 to 2022. The number of research samples was 120 samples. The analysis tool used was multiple linear regression with the help of SPSS 16 software. The results showed that the service quality variable had a positive and significant effect on trust, the value felt by participants had a positive and significant effect on trust, service quality had a positive and significant effect on participant satisfaction, score perceived by participants has a positive and significant effect on participant satisfaction, participant trust has a positive and significant effect on participant satisfaction. Furthermore, participants' trust was not able to mediate the effect of service quality on participant satisfaction, but participants' trust was able to mediate the effect of participants' perceived values on participant satisfaction
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