Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi

PENGARUH PENGGUNAAN E-FILING, E-BILLING DAN E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK BADAN

Aprianto, Julang (Unknown)
Harimurti, Fajar (Unknown)
Widarno, Bambang (Unknown)



Article Info

Publish Date
16 May 2020

Abstract

The purpose of this study was to analyze the effect of e-filling, e-billing and e-invoicing on corporate taxpayer compliance in the Pratama Tax Service Office Surakarta. This type of research is a survey study on corporate taxpayers at KPP Pratama Surakarta. The population of this research is all corporate taxpayers registered in Pratama Tax Service Office Surakarta. The sampling technique used purposive sampling with a sample of 93 corporate taxpayers. The technique of collecting data used a questionnaire. The data analysis technique used is multiple linear regression. The results showed that e-filling had a positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office Surakarta. e-billing hasda positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office. e-invoices have a positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office Surakarta.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...