The Effect of Demographic Factors and E-Filling Usage on Tax Compliance

  • Authors

    • Siska Yulia Defitri
    • Popi Fauziati
    https://doi.org/10.14419/ijet.v7i3.25.17535
  • Tax Compliance, Age, Education, E-filling Usage.

  • Abstract

    Tax compliance is the most important factor of all factors affecting tax revenues. Tax compliance is influenced by economic and non-economic factors. The study examined the effects of demographic factors (age and education) and e-filling usage on tax compliance. The research design adopted in this study is survey and sample selection is done by purposive sampling method. Data collection was done by distributing questionnaires and samples of 90 taxpayers. Multiple regression were used to test the hypotheses. From analysis, we found that demographic factors (age and education) and e-filling usage have no effect on tax compliance.

     

     

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  • How to Cite

    Yulia Defitri, S., & Fauziati, P. (2018). The Effect of Demographic Factors and E-Filling Usage on Tax Compliance. International Journal of Engineering & Technology, 7(3.25), 156-158. https://doi.org/10.14419/ijet.v7i3.25.17535

    Received date: 2018-08-14

    Accepted date: 2018-08-14