DETERMINAN E-TAX SERVICE TERHADAP PENINGKATAN TAX COMPLIANCE PADA KPP PRATAMA MAKASSAR UTARA

Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi

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Field Value
 
Title DETERMINAN E-TAX SERVICE TERHADAP PENINGKATAN TAX COMPLIANCE PADA KPP PRATAMA MAKASSAR UTARA
 
Creator Ayunianty, Dara
Hidayah, Nur
 
Description AbstrakTujuan penelitian ini adalah untuk memastikan apakah ada pengaruh signifikan e-registration, e-billing, e-SPT dan e-filing terhadap peningkatan kepatuhan wajib pajak pada KPP Makassar Utara. Penelitian ini menggunakan data primer dengan 100 responden wajib pajak orang pribadi pada KPP Makassar Utara yang diolah. Metode pengambilan sampel dengan teknik accidental sampling melalui kuesioner dengan desain Regresi Linier Berganda. Berdasarkan hasil analisis maka dapat diketahui bahwa e-registration, e-billing, e-SPT dan e-filing berpengaruh positif dan signifikan  terhadap peningkatan kepatuhan wajib pajak pada KPP Makassar Utara.Kata kunci: e-registration, e-billing, e-SPT dan e-filing, kepatuhan wajib pajakAbstractThe purpose of this study was to determine whether any significant effect of e-registration, e-billing, e-SPT and e-filing on increasing tax compliance at KPP Makassar Utara. This study uses primary data with 100 individual taxpayer respondents at KPP Makassar Utara who are processed. The sampling method was accidental sampling technique through a questionnaire with multiple linear regression design.  Based on the results of the analysis, it can be seen that e-registration, e-billing, e-SPT and e-filing have a positive and significant effect on increasing tax compliance at KPP North Makassar.Keywords: e-registration, e-billing, e-SPT, e-filing, tax compliance.
 
Publisher Lembaga Penerbitan dan Publikasi Ilmiah
 
Contributor
 
Date 2020-10-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://journal.stiem.ac.id/index.php/jureq/article/view/570
10.35906/je001.v9i2.570
 
Source Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi; Vol 9, No 2 (2020)
2684-9313
2088-7485
10.35906/je001.v9i2
 
Language ind
 
Relation http://journal.stiem.ac.id/index.php/jureq/article/view/570/398
 
Rights Copyright (c) 2020 Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi
 

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