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All Journal Daengku: Journal of Humanities and Social Sciences Innovation
Ferry H. Basuki
Faculty of Economy and Business, Pattimura University, Indonesia
Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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Factors Affecting Corporate Taxpayer Compliance in Central Maluku Regency Nurhani Latuconsina; Jefry Gasperz; Ferry H. Basuki
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 4 No. 2 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku2450

Abstract

This study aims to analyze the effect of E-Invoice, E-Filling, E-Billing and E-SPT on taxpayer compliance. This study used quantitative research methods with Partial Least Square (PLS) analysis tools samples used by 35 respondents. The results showed that the E-Invoice system has a positive and significant influence on taxpayer compliance. E-Filling also has a positive and significant influence on taxpayer compliance. Furthermore, E-Billing has a positive and significant influence on taxpayer compliance. And E-SPT has a positive and significant influence on taxpayer compliance
Co-Authors Jefry Gasperz Nurhani Latuconsina