Effect of the Application of North Malang Service Application (APEL MALANG) and Tax Service Quality on Taxpayer’s Compliance

Study on Taxpayers at KPP Pratama Malang Utara

DOI

10.2991/aebmr.k.210416.010How to use a DOI?

Keywords

APEL MALANG, Tax Service Quality, Taxpayer Compliance

Abstract

This research aims to determine effect of the application of North Malang Service Application (APEL MALANG) and tax service quality on taxpayer’s compliance at KPP Pratama Malang Utara. This study used quantitative method with data collection techniques using questionnaires. Population in this research are individual non-employee taxpayers and corporate taxpayers in KPP Pratama Malang Utara. Data analysis techniques using multiple regression analysis. The research results can be concluded that application of North Malang Service Application (APEL MALANG) and the tax service quality has a positive effect on taxpayer’s compliance in KPP Pratama Malang Utara. That means, application of APEL MALANG is appropriate with the needs of taxpayers in the digital era for facilitate the work of taxpayers. In addition, the tax service quality also important to motivating taxpayers to believe that the tax authorities have good performance and responsible.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Aprin Diah Pangestuty
AU  - Makaryanawati
PY  - 2021
DA  - 2021/04/19
TI  - Effect of the Application of North Malang Service Application (APEL MALANG) and Tax Service Quality on Taxpayer’s Compliance
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 69
EP  - 75
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.010
DO  - 10.2991/aebmr.k.210416.010
ID  - Pangestuty2021
ER  -