Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
Ni Made Dwi Pratiwi Sura
Faculty of Economics and Business, Udayana University, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
E-Billing System, Tax Sanctions, Service Quality and Taxpayer Compliance in the Covid-19 Pandemic Era Ni Made Dwi Pratiwi Sura; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol. 33 No. 4 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The research aims to test empirically the effect of implementing the e-billing system, tax sanctions and service quality on tax compliance in the Covid-19 pandemic era. The study uses the Theory of Planned Behavior and Attribution Theory, with a population of 140,595 registered taxpayers at the East Denpasar Pratama Tax Office with a total sample of 100 respondents obtained by the slovin formula. The sample collection method uses a non-probability sampling method with a purposive sampling technique. The data collection method uses a questionnaire with multiple linear regression data analysis techniques. The results showed that the implementation of the e-billing system, tax sanctions and service quality had a significant positive effect on taxpayer compliance in the Covid-19 pandemic era.
Co-Authors Ni Ketut Rasmini