PENGARUH PENGGUNAAN E-FILING, E-BILLING DAN E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK BADAN

Aprianto; Julang; Harimurti; Fajar; Widarno; Bambang

Jurnal Akutansi dan Sistem Teknologi Informasi

Universitas Slamet Riyadi

📄 Abstract

The purpose of this study was to analyze the effect of e-filling, e-billing and e-invoicing on corporate taxpayer compliance in the Pratama Tax Service Office Surakarta. This type of research is a survey study on corporate taxpayers at KPP Pratama Surakarta. The population of this research is all corporate taxpayers registered in Pratama Tax Service Office Surakarta. The sampling technique used purposive sampling with a sample of 93 corporate taxpayers. The technique of collecting data used a questionnaire. The data analysis technique used is multiple linear regression. The results showed that e-filling had a positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office Surakarta. e-billing hasda positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office. e-invoices have a positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office Surakarta.

🔖 Keywords

#e-filling; e-billing; e-invoicing; tax compliance

ℹ️ Informasi Publikasi

Tanggal Publikasi

16 May 2020

Volume / Nomor / Tahun

Volume 15, Nomor 2, Tahun 2020

📝 HOW TO CITE

Aprianto, Julang; Harimurti, Fajar; Widarno, Bambang, "PENGARUH PENGGUNAAN E-FILING, E-BILLING DAN E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK BADAN," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 15, no. 2, May. 2020.

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