The Influence of Excellence Service, Integrity of Tax Officer, and Electronic Tax Reporting on Tax Revenue of Large Taxpayer Office Two

Riyanto1*, Alif Theria Rif’ana2 , & Sri Langgeng Ratnasari3
1Directorate General of Taxes, Indonesia
2Directorate General of Taxes, Indonesia
3University of Riau Kepulauan, Indonesia
DOI – http://doi.org/10.37502/IJSMR.2022.5220

Abstract

The research is about The Influence of Excellence Service, Integrity of Tax Officer, and Electronic Tax Reporting on Tax Revenue of Large Taxpayer Office Two. The sample in this research is 150 taxpayers selected from 250 taxpayers registered at Large Taxpayer Office Two. This research is using questionnaire as an instrument of data collection that is related to Excellence Service, Integrity of Tax Officer, and Electronic Tax Reporting to Tax Revenue. Based on the result of this research is found, there is a positive effect of Excellence Service, Integrity of Tax Officer, and Electronic Tax Reporting to Tax Revenue. Through significance test by using F distribution, it is obtained the value of Fcalculate is 55.345. Meanwhile Ftabel is 2.670. So, Fcalculate is 55.345 > Ftabel is 2.670. Therefore, H0 is rejected and H1 is accepted. This case showed that excellence service, integrity of tax officer, and electronic tax reporting simultaneously can improve tax revenue of Large Taxpayer Office Two. The value of Determination Coefficient that is obtained from 0.729. This research showed that 53.2% variable on Tax Revenue is caused by Excellence Service, Integrity of Tax Officer, and Electronic Tax Reporting. Thus, 46.8% remains caused by others.

Keywords: Excellence Service, Integrity of Tax Officer, Electronic Tax Reporting, Tax Revenue.

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