Abstract:
This research is aimed to determine the effect of E-filing implementation, Level of taxpayer understanding and Satisfaction on public service towards taxpayer compliance. This research is a quantitative research. The object of this study is an Individual Taxpayer who used e-Filing in Indonesia.
The research sample is determined based on purposive sampling method. The data collected using a primary method which obtained through a questionnaire. The sample collected through online questionnaire of 214 respondents. This research has been done through Structural Equation Model (SEM) with Partial Least Square (PLS) approach by SmartPLS 3.0 software.
The results of this study shows that E-filing implementation has a moderate positive influence on tax compliance. Level of taxpayer understanding has a strong positive influence towards taxpayer compliance. Satisfaction on public service has a weak positive influence towards taxpayer compliance.
The purpose of this study is to provide information related to the information about the effect of e-filing implementation, level of taxpayer understanding and satisfaction on public service towards tax compliance and provide the information in fields of taxation and become reference for future researcher that want to conduct a similar research.
