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Journal : PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)

The Effect of E-Tax System and Tax Socialization on Taxpayer Compliance During Pandemic and Endemic Tiara; Wahyuni, Putri
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.119

Abstract

The purpose of this study is to determine whether E-Tax System and Tax Socialization have significant effect on Taxpayer Compliance During Pandemic and Endemic at PT. Kurniaputra Mandiri. This study uses quantitative data methods, and the data source is primary data. The population in this study are all permanent employees who work at PT Kurniaputra Mandiri. The sample in this study are permanent employees that have Tax Identification Number (NPWP) who work at PT Kurniaputra Mandiri in total of 30 respondents using purposive sampling methods. Data analysis and testing consist of validity test, reliability test, descriptive statistics, the classical assumption test, multiple regression analysis, partial hypothesis testing (T test), and simultaneous hypothesis testing (F test), and coefficient of determination test. The results of this study indicate that E-Tax System doesn’t have significant effect on Taxpayer Compliance with a T count of 0,499 < T table 2,048. Tax Socialization has a partially significant effect on Taxpayer Compliance with a T count of 2,964 > T table 2,048. E-Tax System and Tax Socialization simultaneously have a significant effect on Taxpayer Compliance with a F count of 20,019 > F table 3,35 and regression coefficient value of 59,7%.
The Effect of E-Filling Application and Tax Knowledge on Taxpayer Satisfaction (Case Study at PT Sumatra Palm Raya) Sunita, Destiny; Wahyuni, Putri; Wulandari, Tri
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 2 (2023): Regional Economics Development and Business Transformation in the Digital Era
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v2i1.122

Abstract

This study aims to determine whether E-Filling and Taxation Knowledge have a significant effect on Taxpayer Satisfaction (Case Study at PT Sumatra Palm Raya). This research uses quantitative data methods and data sources come from primary data. The population in this study is all employees working at PT Sumatra Palm Raya as many as 36 employees. The sample in this study was permanent employees who had NPWP who worked at PT Sumatra Palm Raya totaling 30 respondents using purposive sampling data collection techniques. Data analysis and testing consists of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple linear regression analysis, partial (t tests) and simultaneous hypothesis tests (F tests), and determination coefficient tests. The results of this study show that the Application of E-Filling has a significant partial effect on Taxpayer Satisfaction with a calculated t value of 2,144 > T table 2,048. Taxation Knowledge has no effect and is not significant on Taxpayer Satisfaction with a calculated t value of 1.963 < T table 2.048. The application of E-Filling and Taxation Knowledge have a significant effect simultaneously on Taxpayer Satisfaction with a calculated F value of 8.772 > an F table value of 3.35 and a regression coefficient value of 34.9%.
Co-Authors Ach. Apriyanto Romadhon Afrida, Fenny Afrinaldi Afrinaldi Ahava Hidayat, Rakhshanda Shaina Ahmad Fauzan Ahmad Sabri Ahmad Wahyudi Zein Al Zuhrah, Nurul Faridah Aldo Erianda, Aldo Alsha, Mukhazza Albitha Alvitriza Ratu Anak, Bonita Fransisca Amaliyah, Nurrohmatul Amri, Khoirul Anastasia Anastasia Andree Saylendra, Andree Anjani, Risty Anniami, Ziyadul Haq Anugrah, Septriyan Apriliana, Eka Rida Ardoni Ardoni Arianti, Alya Armelita, Ayang Arsila, Mila Artha, Uly Astari, Maresky Astri Wahyuni Astuti, Lucky Aulia, Yoosita Batubara, Maryam Bungsu, Putri Cardoso, Luís Miguel Oliveira de Barros Conelee, Gysela Destria, Alwida Dina Sonia Dini Palupi Putri, Dini Palupi Dongoran, Misba Dora, Nuriza Edwin Sugesti Nasution Enda Noviyanti Simorangkir Enzela, Monika erna wati Fadilah, Hanifah Wahyu Fauzany, Riffka Fauziah, Weniar Febriarta, Ajie Fetri Yeni J Firosha, Ardian Fitria, Lailatul Fitrianingsih, Wulandari Gusman, Taufik Gusmuliana, Paidi Halfiani, Vera Halimah, Sitti Harahap, Rizqy Amallia Hari navlin, Mirna Hartoto Hartoto Hutasoit, Ayu Indriani Ihdina Gustina Inras, Prinsistari Fildzah Irdalisa Irma Herliza Rizki Irmazida, Nela Hilmiana ISBANDIYAH Ismalia, Ismalia Jamil Rangkuti, Nur Asiyah Juliarif, Leni Karolina, Caren Khairani, Salva Khairiyah, Nuril Kusuma, Muhammad Akmal Kusumawati, May Lailia, Siti Afkarina Lazuardi, Dedy Limvica, Sharon Lumbantoruan, Novitasari M. Manao, Keziah Livia Denise MANIK, JEANNE DARC NOVIAYANTI Mariyam, Dinda Marlini Marlini Martias, Dony Maufirah, Fitria Nur Maulanasari, Devi Meliyansyah, Putri Mentari, Theresia Mira Amelia, Mira Amelia Miyarni, Ira Muammar Rinaldi Nani Kurniasih Nasution, Alya Arianti Nisa, Mayla Maslakahatun Novi Susilawati, Novi Noviayanti, Enda Nugraha, Sandi Nurafni, Dinda Nurfadila, Riski Aisah Nurfatihannisa, Tiara Nurhadi, Muhammad Nurkarantina, Nurkarantina Octavia Sari, Octavia Oki Candra, Oki P.S, Malayka Agustina Pane, Yonson PARHUSIP, ARISMAN Prasetyo, Aldi Prasetyo, Muhammad Jefri Pristiya, Nika Purba, Perusquai Olpha Alpeno Putri, Antonia Venta Nathaniela Putri, Widia Eka Quraini, Annisa Rahmadeni, Fevi Rahman, Hardianto Ramadani, Suci Ramlah Ramlah Rara Sandhy Winanda Ries Wulandari, Ries Ristontowi Rita Afyenni Rizal, Eka Romli, Moh. Ali Rully Hidayatullah Safriaandy, Safriaandy Salomo, Titus Selafia, Selafia Septianti, Renata Sihidi, Iradhad Simbolon, Deliyanti Siti Mujiatun Sri Lestari Sri Ritawati Suci, Adinda Rahma Sulistiawati, Anggi Sumema Sunita, Destiny Supriadi Supriadi Suripah Suripah Susanti, Dhina Ayu Syach, Choirul Anam SYAHPUTRA, OKY Syahrizal, Teuku Muhammad Tiara Tiarnida Nababan Toddy Aditya Toni, Toni Tri Wulandari Ulya, Miftahul Ulya Vauzia, Vauzia vera anggraini, vera Vientiany, Dini Waluya Budi, Riyadi Tri Yennata, Defina Elizabeth Yerizon Yerizon Yolanda, Fitriana Yulanda, Prasetyani Fitri Yuniar, Ananda Eka Alya Yurni Suasti Yusni Arni Yuza Reswan Zahra, Muthia Zainarti Zainur, Putri Zalyanti, Cindy Aulia Zayanti, Cindy Aulia Zen, Zelhendri