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All Journal e_Jurnal Ilmiah Riset Akuntansi
Safitri Safitri
Universitas Islam Malang
Economics, Econometrics & Finance

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PENGARUH PENERAPAN E-REGISTRATION, E-FILING DAN E-BILLING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA MALANG 2021 Safitri Safitri; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The effect of the application of e-registration, e-filing and e-billing on individual taxpayer compliance in Malang City 2021. The aims of this study are: 1. To determine the effect of e-registration implementation on taxpayer compliance in Malang City. 2. To determine the effect of the implementation of e-filing on taxpayer compliance in the city of Malang. 3. To determine the effect of the implementation of e-billing on taxpayer compliance in the city of Malang. 4. To determine the effect of applying e-registration, e-filing and e-billing simultaneously has a significant effect on individual taxpayer compliance in Malang City. The data collection method applies a questionnaire and the data analysis method applied in this study is descriptive statistical analysis, research instruments, normality, classical assumptions, multiple linear regression analysis, and hypotheses. From the results obtained by the researcher, it can be proven that there is an influence of the variables e-registration, e-filing and e-billing which both have a significant effect both simultaneously and partially on taxpayer compliance in the city of Malang.Keywords: e-registration, e-filing, e-billing and individual taxpayer compliance
Determinan Kepatuhan Pegawai Kantor Pemerintahan Balai Kota Malang Dalam Membayar Pajak Safitri Safitri; Afifudin Afifudin; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the partial and simultaneous influence between to determine and analyze the effect of tax services, tax knowledge, and tax sanctions on taxpayer compliance in paying taxes. This research is a type of explanatory research using a quantitative approach. The population in this study is employees of the Malang City Hall Government Office in the General Secretariat. And sampling in this study through non-probability sampling techniques of quota sampling type. Quota sampling is a sampling technique from a population that has certain characteristics to the desired number (quota). It is known that the number of respondents was 38 respondents, with sampling using purposing sampling. In data collection using questionnaire instruments. Based on the results of the study, it is known that taxation, tax knowledge, and tax sanctions simultaneously have a significant positive effect on individual taxpayer compliance in paying taxes. Tax services have a significant positive effect on individual taxpayer compliance in paying taxes. Taxation knowledge has no effect on individual taxpayer compliance in paying taxes. Based on the R2 calculation, it was found that 57.5% of tax service variables, tax knowledge, tax sanctions affected the compliance of individual taxpayers in paying taxes, while the other 42.5% were influenced by other independent variables that were not included in this study.Keywords: Tax services, knowledge of taxation, tax sanctions, taxpayer compliance and paying taxes
Co-Authors Afifudin Afifudin Arista Fauzi Kartika Sari Nur Diana Umi Nandiroh