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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis The Asian Journal of Technology Management (AJTM) Agricore: Jurnal Agribisnis dan Sosial Ekonomi Pertanian Unpad Jurnal Mirai Management Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal Manajemen Indonesia Jurnal Studi Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Humanities and Social Studies Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Ilmu Sosial Politik dan Humaniora (Jisora) International Journal of Economics, Business and Accounting Research (IJEBAR) JSMA (Jurnal Sains Manajemen dan Akuntansi) Cakrawala Repositori Imwi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Business, Management and Economics Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Jurnal Abdi Masyarakat Indonesia Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Prosiding Konferensi Nasional PKM-CSR Journal Of World Science Jurnal Locus Penelitian dan Pengabdian JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Annals of Human Resource Management Research Economic Reviews Journal International Journal Management and Economic (IJME) International Journal of Entrepreneurship and Business Management Asean International Journal of Business eProceedings of Management Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah CITACONOMIA : Economic and Business Studies International Journal of Digital Marketing Science
Ratih Hendayani
Universitas Telkom
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Journal : Annals of Human Resource Management Research

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The effectiveness & efficiency of e-invoice and company tax compliance in Bogor City Pranaja, Rifqi Alpharizq; Hendayani, Ratih
Annals of Human Resource Management Research Vol. 5 No. 4 (2025): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i4.3377

Abstract

Purpose: This study examines whether the effectiveness and efficiency of Indonesia’s e-Invoice (e-Faktur) system and trust in government influence corporate tax compliance among firms in Bogor City. Research Methodology: A quantitative design was employed using a structured questionnaire administered to 200 corporate taxpayers that have used e-Invoicing. Data were analyzed through multiple linear regression (SPSS). Measurement quality was supported by validity, reliability (Cronbach’s Alpha), and classical assumption tests. Results: The findings indicate that e-Invoice effectiveness positively and significantly affects corporate tax compliance (?=0.657; p<0.05). e-Invoice efficiency also shows a positive and significant effect (?=0.317; p<0.05). In contrast, trust in government is significant but negatively related to compliance (?=-0.215; p<0.05), suggesting that compliance in a digitally monitored environment may be driven more by system enforcement and procedural certainty than by institutional trust. Collectively, the three predictors explain 55.4% of the variance in corporate tax compliance (R²=0.554). Conclusions: Improving the usability, reliability, and administrative speed of e-Invoicing can strengthen corporate tax compliance, while efforts to enhance service quality, transparency, and integrity are needed to address trust-related barriers. Limitations: The study is limited to Bogor City and does not incorporate broader external determinants (e.g., service quality, digital literacy, economic constraints). Contribution: This research extends e-tax compliance literature by simultaneously testing effectiveness, efficiency, and trust within the context of Indonesia’s tax digitalization and offering policy directions to optimize e-Invoice implementation.
Co-Authors Adhi Prasetio Adimah, Nurul Ahmad, Mokhtarrudin Akhmad Yunani Alamsyah, Rachel Anggraini Amira Lalitya Ekhaputri Amira Lalitya Ekhaputri Anggun Permata Sari Anita Silvianita Annisa Nurbaiti Ariel Axton Emmanuel Arlisa, Berliana Rizki Ashari, Fatur Rohmat Astrie Krisnawati Aulia Fariha Fauzi, Putri bin Abu Sujak, Aznul Fazrin Bondatama, Nofrizal Chalarhena, Novinda Cut Tamara Falajunah Danial, Jihan Nabilah Deannes Isynuwardhana Dedi Iskamto Dini Turipanam Alamanda Dudi Pratomo Dwi Fitrizal Salim Elvara Hana Salsabila Kusbiantara Fadhilah Fadhilah Faiz Ardani, Ahmad Fajra Octrina Farah Alfanur Fauzi, Putri Aulia Fariha Ferdy Ilham Muhammad Zam Zam Ganesan, Yuvaraj Grisna Anggadwita Habiba Putri Amelia Hani Gita Ayuningtias Indira Rachmawati Irwana, Randi Jimmy Julio Ratu Edo Johan, Petrus Kiki Sudiana Mahendra Fakhri Mahir Pradana Mangsor, Miza Maya Ariyanti Mentari, Alisya Fathia Mochamad Shahbaz Van Ahsen Mojaza Sirait Muhammad Fadhel Gunawan Naufal Setiawan Nissa Rawindadefi Nora Amelda Rizal Nur Aisa, Riski Delfi Nurhasan, Rohimat Nurida Dhatin Afiza Rachman Oktavian, Fadhlan Dinan Pranaja, Rifqi Alpharizq Putri Linggasari Sofi Putri, Salsa Vannesa Putu Nina Madiawati R. Amalina Dewi Kumalasari R. Nurafni Rubiyanti Rafidah, Ghina Raja Razali, Raja Razana Ramadhan, Muhammad Justio Ratu Edo, Jimmy Julio Rayhan, Maulida Martyra Ridwan Purwanadita Riska Sukmawati Riski Delfi Nur Aisa Riski Taufik Hidayah Rizqi Aina ruben shosa shobura Rustana, Anisa Putri Sabilla, Rilla Umaya Setiadi Setiadi Surya Pangestika Tatang Mulyana Taufani, Arfian Husni wiji safitri Wira Pramana Putra Yalviolita, Cantika Zahid, Azham Zahra Athaluthfi Zansabila Yustika Putri