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PENGARUH PENERAPAN E-REGISTRATION, E-FILING DAN E-BILLING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA MALANG 2021

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PENERAPAN E-REGISTRATION, E-FILING DAN E-BILLING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA MALANG 2021
 
Creator Safitri, Safitri
Diana, Nur
Sari, Arista Fauzi Kartika
 
Description The effect of the application of e-registration, e-filing and e-billing on individual taxpayer compliance in Malang City 2021. The aims of this study are: 1. To determine the effect of e-registration implementation on taxpayer compliance in Malang City. 2. To determine the effect of the implementation of e-filing on taxpayer compliance in the city of Malang. 3. To determine the effect of the implementation of e-billing on taxpayer compliance in the city of Malang. 4. To determine the effect of applying e-registration, e-filing and e-billing simultaneously has a significant effect on individual taxpayer compliance in Malang City. The data collection method applies a questionnaire and the data analysis method applied in this study is descriptive statistical analysis, research instruments, normality, classical assumptions, multiple linear regression analysis, and hypotheses. From the results obtained by the researcher, it can be proven that there is an influence of the variables e-registration, e-filing and e-billing which both have a significant effect both simultaneously and partially on taxpayer compliance in the city of Malang.Keywords: e-registration, e-filing, e-billing and individual taxpayer compliance
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-09-14
 
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/13263
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/13263/10358
 
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