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All Journal FINANCE : International Journal Of Management Finance
Siti Nurpiah
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Economics, Econometrics & Finance

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THE INFLUENCE OF E-FILING, E-SPT AND EDUCATION ON INDIVIDUAL TAXPAYER COMPLIANCE IN BOGOR RAYA Raden Muhammad Jiddan Aziz; Riski Putri Kusumaningsih; Ni Luh Putu Ayu Rediastuti S; Siti Nurpiah; Rahma Aifa
Finance : International Journal of Management Finance Vol. 1 No. 3 (2024): March
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v1i3.35

Abstract

This study aims to determine the effect of e-filing e-SPT and education on individual taxpayer compliance registered in Bogor. This type of research uses a quantitative approach. Sampling using random sampling technique with a total sample of 85 respondents. The method of data collection is done by using a questionnaire method. The data analysis technique used in this research is multiple linear regression analysis techniques. The results showed that partially e-filing has an effect on individual taxpayer compliance. This is evidenced by the tcount value is greater than the ttable value (3.045> 1.989) with a significance level of 0.003.e - SPT has no effect on individual taxpayer compliance. This can be proven by obtaining t count less than t table (-1.230> 1.989) with a significance level of 0.222. Education affects individual taxpayer compliance. This is evidenced by obtaining tcount greater than ttable (3,824> 1,989) and a significance of 0,000. Meanwhile, simultaneously there is the effect of e-filing e-SPT and education on individual taxpayer compliance with the results of the calculations that have been done resulting in a value of Fcount> Ftable of (16.173> 2.71) with a significance value of 0.000 <0.05.
Co-Authors Ni Luh Putu Ayu Rediastuti S Raden Muhammad Jiddan Aziz Rahma Aifa Riski Putri Kusumaningsih