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All Journal JURNAL RELASI STIE MANDALA JEMBER Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Journal Of World Science Jurnal Ilmu Ekonomi Mulawarman (JIEM) Jurnal Ilmu Akuntansi Mulawarman (JIAM) ABDIMU Jurnal Pengabdian Kepada Masyarakat Relasi : Jurnal Ekonomi INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Set Asmapane
Universitas Mulawarman
Religion Agriculture, Biological Sciences & Forestry Arts Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The effect of tax knowledge, taxpayer awareness, and the application of e-filing on individual taxpayer compliance Lestianingrum, Ekiro; Asmapane, Set
KINERJA Vol 20 No 4 (2023): November
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v20i4.14069

Abstract

This study aims to analyze the effect of tax knowledge, taxpayer awareness and the application of e-filing on individual taxpayer compliance in Balikpapan City. This research is a quantitative research. Data sources are obtained from primary and secondary data by distributing questionnaires and obtaining the number of registered taxpayers. Sampling is carried out by purposive sampling method. The number of samples was determined as many as 100 taxpayers. The data analysis technique used in this study is Statistical Product and Service Solution (SPSS). Based on the results of the analysis conducted, it was concluded that the variables of tax knowledge, taxpayer awareness and the application of e-filing have a significant effect on individual taxpayer compliance variables.
The effect of e-filing and e-billing implementation and understanding self assessment system against registered WPOP compliance Yanti, Yulia Febri; Asmapane, Set
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 4 (2023): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i4.2488

Abstract

This study aims to determine the effect and evidence that the implementation of e-Filing and e-Billing as well as Understanding the Self Assessment System on WPOP compliance (Individual Taxpayers) registered at KPP Samarinda Ulu. This type of research is quantitative using data from taxpayer respondents measured on a likert scale of 1-5. The sample size was 100 individual taxpayer respondents at KPP Pratama Samarinda Ulu. This research uses the PLS-SEM method with the SmartPLS 3.0 program. The results of this study show that e-Filing has a significant positive effect on WPOP Compliance, e-Billing has a significant positive effect on WPOP Compliance and Understanding the Self Assessment System has a significant positive effect on WPOP Compliance
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Gafur Aditya Awaludin Afridho Basugis Agus Iwan Kesuma Aisa Aisa Ajeng Kawitaning Negari Alifia Ayu Syabana Ananta, Joshua Tingang Anida Asri Putri Anis Rachma Utary Anisa Abubakar Lahjie Anisa Kusumawardani Annisa Abubakar Lahjie Aprillia, Noor Rahmi Arie Suwardana Aris Gunawan Avinda Agustina Firnaliyanti Ayu Nurrindah Ayu Pratiwi Bramantika Oktavianti Bramantika Oktavianti Cahyani, Risa Maudy Devin Winalda Pratama Dhina Mustika Sari Djoko Setyadi Dwi Wulandari Eman Eileen Melisa Fachry Abda El Rahman Fahlevi, Rido Raiza Fajar Rahman Falensia Falensia Farah Dhiya Zulfa Ferry Diyanti Ferry Diyanti Ferry Diyanti Ferry Diyanti Fibriani Nur Khairin Fibriyani Nur Khairin Fina Maulidyani Fitri Wulandari Fitri Wulandari Fitria, Yunita Fitrika Dwi Nur Zannah florentina iin ude Gerry Hasransyah Hartojo Fellisia Ersa hasniar hasniar Hasransyah, Gerry Hendra Budiawan Ibnu Abni Lahaya Ida Ayu Dita Prahasanita Ilham Ramadhan Kalle Indra Suyoto Kurniawan Indri Kristiani Iskandar Iskandar Jesti Anastasia Pasanna Jumantan Jumantan Karnita Marcesarya Khairin, Fibriani Nur Kristiani, Indri Ledy Setiawati Lestianingrum, Ekiro Maulidyani, Fina Mildayanti Mildayanti Moa Bora, Ferdinandus Muhammad Abadan Syakura Muhammad Ikbal Muhammad Ilham Muhammad Subhan Musviyanti Musviyanti Nardi Nardi Nihayah Nihayah Noor Rahmi Aprillia Norsita, Mega Novita Sari Novita Yulida Novitasari Tuani Siahaan Putri Maghfirah Vidhiyanty Raden Priyo Utomo Raegita Gita Noprilia Rezkiyanti, Nur Alfiah Rido Raiza Fahlevi Riska Vitria Khoironi Risma Deviyanti, Dwi Rita Septiani Rizka Dwi Jayanti Roid Semsemi Rusdy Setiawan Rusliansyah Rusliansyah Rusliansyah Rusliansyah Rusliansyah Rusliansyah Samuel Igo Sari Oktaviani Siti Maesaroh Siti Muayyanah Situmorang, Saoloan Sri Mintarti Sri Rosiana Bandong Galla Subah Subah Syamsiar, Syamsiar Ungau, Marilos Veny Marlia Windi Rifai Wulan Iyhig Ratna Sari Yana Ulfah Yanti, Yulia Febri Yoremia Lestari Yoremia Lestari Yoremia Lestari Br. Ginting Yoremia Lestari Ginting Yuli Susanti Yuli Susanti Yuliana Yuliana Yunita Fitria Yurika Sihandayani Zulfi Nur Risqi Zulfie Nur Risqi Zulkharis Syafitri