Pengaruh Efektivitas Program E-Billing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Badung Utara

Hanesti Angsana, Nadya Devi
Yasintha, Putu Nomy
Suprilyani, Ni Wayan

CITIZEN CHARTER
Vol 2 No 02 (2018)

ABSTRACT The Influence of E-Billing Program Effectiveness to Individual Taxpayer Compliance in North Badung Tax Service Office.The purposee of this research is to knowsthe effectiveness of e-billing programs on individual taxpayer coumpliance in North Badung Tax Service Office. This research was include in associative research with quantitative approach and involving with total 100 individual taxpayers of sample that registered in North Badung Tax Service Office. The indicators of this research were tested using validity and reliability test, and hypothesis test using simple linear analysis. The result of R Square in this research is equal to 0.130, it shows that the compliance of individual taxpayers was influenced by the effectiveness of e-billing program by 13%. Keywords:Program Effectiveness, Individual Taxpayer Compliance, E-Billing, North Badung Tax Service Office.