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PENGARUH PERILAKU WAJIB PAJAK, PENGETAHUAN PAJAK DAN PENGGUNAAN E-FILLING, E-BILLING, E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK

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Title PENGARUH PERILAKU WAJIB PAJAK, PENGETAHUAN PAJAK DAN PENGGUNAAN E-FILLING, E-BILLING, E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK
 
Creator Susanti, Ira
Afifudin, Afifudin
Sari, Arista Fauzi Kartika
 
Description This study aims to determine the effect of taxpayer behavior, tax knowledge, and the use of e-Filing, e-Billing, e-Faktur on taxpayer compliance at KPP Pratama South Malang. This research is a quantitative research using primary data. The population in this study were all individual taxpayers registered at KPP Pratama South Malang. The sample size in this study was determined using the slovin method which resulted in 99 respondents. The sampling method used in this study is convenience sampling. Data collection in this study was carried out by distributing questionnaires to individual taxpayers at KPP Pratama South Malang. The analytical technique used in this research is multiple linear regression with the help of SPSS program. Based on the partial test results, it can be seen that the use of e-Billing, e-Faktur has a positive and significant effect on individual taxpayer compliance. while the behavior of taxpayers, tax knowledge, the use of e-Filling has no effect on individual taxpayer compliance.Keywords: Taxpayer behavior, Tax knowledge, use e-Filing, e-Billing, e-Faktur, Tax compliance
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-07-31
 
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/12483
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/12483/9678
 
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