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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Isrofatul Laili
Universitas Satya Negara Indonesia
Economics, Econometrics & Finance

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PENGARUH PENERAPAN E-SPT PPN DAN E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEMAMPUAN INTERNET SEBAGAI VARIABEL MODERASI Jahormin Simarmata; Isrofatul Laili
Jurnal Liabilitas Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.218 KB) | DOI: 10.54964/liabilitas.v7i2.223

Abstract

This research aims to determine partially the application of the e-SPT PPN and the e-tax invoice effects on taxpayers compliance with internet capabilities as a moderating variable. The populations on this research are taxable entrepreneurs on Prama Tax Office Gambir Tiga Jakarta, who are still active in 2021 that uses the e-SPT PPN and e-tax invoice application. Sampling technics using the simple random sampling with totally 86 respondents. Data analyzed with multiple linier regression using tools of SPSS, 26 version . The result of this research sow that partially the application of e-SPT PPN and e-tax invoice has significant effect on tax compliance, while the internet skilled does not moderating e-SPT PPN and e-tax invoice application on taxpayer compliance.
Co-Authors Jahormin Simarmata