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PENGARUH PERLAKUAN TAX AMNESTY DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada UMKM Yang Terdaftar di KPP Pratama Batu)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PERLAKUAN TAX AMNESTY DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada UMKM Yang Terdaftar di KPP Pratama Batu)
 
Creator Amelda, Amelda
Diana, Nur
Afifudin, Afifudin
 
Description ABSTRACTThis research was conducted with the aim of analyzing the effect of tax amnesty treatment and the application of e-filing on taxpayer compliance (a study on registered MSMEs at KPP Pratama Batu). The sample in this study is the UMKM taxpayers who are registered at KPP Pratama Batu who already have an NPWP and are registered at KPP Pratama Batu. Based on data collection, a total of 75 respondents were obtained, with the data collection method used, namely using the Slovin formula. Based on the results of simultaneous testing, it shows that the tax amnesty and e-filing variables affect the compliance of MSME taxpayers. The partial test results show that the tax amnesty and e-filing variables have a positive effect on MSME Taxpayer Compliance.Keywords : Tax Amnesty, E-filing and UMKM Taxpayer Compliance
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-08-17
 
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/8512
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 09 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/8512/7068
 
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