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All Journal E-JURNAL AKUNTANSI
Putu Desy Ari Paramitha
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Reformasi Administrasi Perpajakan, Implementasi Penerapan E-Faktur dan Kepatuhan Pelaporan Wajib Pajak Putu Desy Ari Paramitha; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 31 No 3 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i03.p02

Abstract

This study aims to determine how the influence of tax administration reforms that are applied as well as the application of e-invoices on tax compliance reporting of taxable entrepreneurs (PKP). The method for determining the sample is using the Accidental Sampling method. The number of samples is 73 respondents obtained from sample calculations with Slovin formula. Data collected by questionnaire. The questionnaire uses a 4-point Likert scale. Data analysis uses multiple linear regression analysis techniques. From the results of data analysis, the results obtained are a positive and significant relationship from the implementation of tax administration reforms and the application of e-invoices to PKP compliance in tax reporting. Keywords: Tax Administration Reform; E-Invoice Implementation; PKP Reporting Compliance.
Co-Authors Ni Luh Supadmi