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Ni Putu Wina Purnama Dewi
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Penerapan E-System Perpajakan danPengetahuan Perpajakan Wajib Pajak Pada Kepatuhan WPOP Ni Putu Wina Purnama Dewi; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 28 No 2 (2019)
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.2019.v28.i02.p05

Abstract

E-Registration, e-Billing, and e-Filling are part of the e-System issued by the Directorate General of Taxation as a modernization step in fulfilling tax obligations by taxpayers. Knowledge of taxation is a key for taxpayers to comply with their tax obligations because taxpayers who have knowledge of taxation understand the rules so they can fulfill their tax obligations. This study aims to determine the effect of tax e-System implementation and taxpayer tax knowledge on the level of individual taxpayer compliance at the Tabanan Primary Tax Office. The data analysis method used is quantitative data analysis with multiple linear regression analysis techniques. This type of research is primary data obtained from the answers of individual taxpayers registered at the Tabanan Primary Tax Office, namely the answers to a series of questionnaire questions submitted by researchers. The results of this study indicate that the application of e-Registration, e-Billing, e-Filling, and knowledge of taxpayer taxation has a positive effect on individual taxpayer compliance at Tabanan Primary Tax Office.Keywords: E-Registration, e-billing, e-filling, taxpayer tax knowledge, tax compliance.
Co-Authors Ni Luh Supadmi