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PENGARUH E-FILING, E-BILLING, E-FAKTUR DAN E-SPT TERHADAP KEPATUHAN PAJAK PADA BMT DI KOTA MALANG

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH E-FILING, E-BILLING, E-FAKTUR DAN E-SPT TERHADAP KEPATUHAN PAJAK PADA BMT DI KOTA MALANG
 
Creator Wildan, Muhammad
Mahsuni, Abdul Wahid
Anwar, Siti Aminah
 
Description This study aims to understand the impact of e-filing, e-billing, e-invoicing, and e-SPT on tax compliance at Baitul Maal Wattamwil in Malang City. This type of study is explanatory research using primary data. The population in this study is Baitul Maal Wattamwil in Malang City, which is 39 BMTs. Determination of the sample using the saturated sampling method is the method of determining the sample if the entire population is used as a sample. In this study, the sample is the Manager at Baitul Maal Wattamwil in Malang City. The data analysis method used is multiple linear regression analysis through the help of SPSS 20. Based on the results of the study that has been completed, it shows that simultaneously e-filing, e-billing, e-invoicing, and e-SPT on tax compliance at Baitul Maal Wattamwil in Malang City. Partial testing shows that all variables affect tax compliance at Baitul Maal Wattamwil in Malang City. Keywords: e-filing, e-billing, e-invoicing, e-SPT and tax compliance.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2022-02-16
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/15304
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/15304/11513
 
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