Pengaruh Penerapan Sistem E-Filing, Tingkat Pendidikan, Dan Pengetahuan Perpa…

ABSTRAC This study aims to determine the effect of the implementation of E-filing System, compliance level, and tax knowledge on taxpayer compliance with compliance costs as a moderating variable. The population in this study is individual taxpayers registered at KPP Pratama Tampan Pekanbaru. The sampling method used in this study is non-probability sampling. The data analysis technique used i…