PENGARUH INSENTIF PAJAK DAN PELAYANAN PAJAK ONLINE TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT DI CIKARANG

Abstract

This purpose of this study is to see how tax incentives and online tax services effect the compliance of private taxpayers to the filling of tax returns in Cikarang. The study included sample sizes of up to 100 participants, and the data was analyzed using Berganda Linear Analysis, Partial Test, Simultaneous Test and Determinant Coenphysien Test. The findings of this study revealed that partial tax incentives have a significant impact, whereas online tax services do not have a significant impact. In Cikarang, all independent variables have a major impact on taxpayer compliance in the delivery of tax returns simultaneously.