Abstract :
This study aims to examine the effect of perceptions of e-filing system
quality, perceptions of tax corruption, and perceptions of the quality of service of
tax officials on the compliance of Individual Taxpayers at KPP Pratama Ilir
Timur Palembang. The theory used in this study is Planned Behavior Theory. The
population in this study is an individual taxpayer registered at the KPP Pratama
Ilir Timur Palembang. The sample in this study is as many as 100 Individual
Taxpayers. The analysis technique used in explaining the influence between
dependent independent variables is multiple linear regression. The results showed
that the perceptions of the quality of e-filing system had an effect on taxpayer
compliance, the perception variable of tax corruption did not affect taxpayer
compliance, and the perception variable of the service quality of the tax apparatus
affected taxpayer compliance.
Keywords: Perception of E-filing System Quality, Tax Corruption Perception, Perception of Service Quality of Tax Officials, and Taxpayer Compliance.