PENGARUH PENGETAHUAN PAJAK, LITERASI PAJAK, DAN PENERAPAN E- FILING TERHADAP PENGETAHUAN KESADARAN PAJAK PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS 17 AGUSTUS 1945 SAMARINDA

Sibarani Jessica Luciana 1 Eddy Soegiarto (1) Malinda Kharista

Abstract


This study aims: 1) To find out and analyze the influence of Tax Knowledge on Tax Awareness Knowledge. 2) To find out and analyze the influence of Tax Literacy. 3) To find out and analyze the influence of the Implementation of E-Filing on Tax Awareness Knowledge. 4) To find out and analyze the influence of Tax Knowledge, Tax Literacy, and the Implementation of E-Filing together on Tax Awareness Knowledge.

The population of this study are active students  of the Faculty of Economics and Business, University of August 17, 1945, Samarinda, a sample of 91 respondents using probability sampling techniques, and Stratified random method.

The results of this study show that: 1) Tax Knowledge has a positive and significant effect on Tax Awareness Knowledge, 2) Tax Literacy has a positive and significant effect on Tax Awareness Knowledge, 3) The implementation of E-Filing has a positive and significant effect on Tax Awareness Knowledge, 4) Tax Knowledge, Tax Literacy, and the Implementation of E- Filing simultaneously affect Tax Awareness


Keywords


Tax Knowledge, Tax Literacy, E-Filing Implementation and Tax Awareness Knowledge

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References


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DOI: https://doi.org/10.31293/jma.v14i1.8673

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