Journal of Islamic Accounting and Tax (JIATAX)
Vol 3 No 1 (2020): March 2020

Pengaruh Penerapan Sistem E-Filing, Pemahaman Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak

Sunarto Sunarto (Unknown)
Yuyuk Liana (Unknown)

Article Info

Publish Date
09 Apr 2020

Abstract

The purpose of this study was to determine the effect of applying the E-Filing system to Taxpayer Compliance. The population in this study is the small business unit in Batu District. The research sample is 80 taxpayers. the sampling method uses simple random sampling, the data analysis technique is using regression. The results showed that the first hypothesis namely the adoption of the E-Filling system against Taxpayer Compliance was accepted, In the second hypothesis Understanding Taxation of Taxpayer Compliance was accepted and the third hypothesis there was a significant effect of taxation sanctions on tax compliance.

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Journal Info
Journal of Islamic Accounting and Tax (JIATAX)
Website

Abbrev

tiaa

Publisher

Universitas Muhammadiyah Gresik

Subject

Economics, Econometrics & Finance

Description

Islamic Accounting and Tax Journal (JIATAX) is a journal with peer-reviewed systems in the field of accounting and tax. This journal publishes research on Islamic accounting and taxation. JIATAX is open to all readers and academics who are looking for accounting research. JIATAX was published by the ...