Disclosure: Journal of Accounting and Finance
Vol. 2 No. 1 (2022)

Pengaruh Penerapan Sistem E-Filling Terhadap Kepatuhan Pelaporan SPT Tahunan Tenaga Kependidikan Orang Pribadi di Universitas Islam Indonesia

Khairunnisa, Inas (Unknown)
Mukhsin, Muhamad (Unknown)
Matalatta, Andy (Unknown)

Article Info

Publish Date
30 Jun 2022

Abstract

This study aims to determine the effect of implementing the e-filling system on individual taxpayer compliance at the Islamic University of Indonesia. This study uses primary data by distributing questionnaires to Universitas Islam Indonesia (UII) education staff employees who have a TIN and have used e-filling. The research sample is 78 individual taxpayers. The results showed that the implementation of the e-filing system had a significant effect on taxpayer compliance. This study suggests to the Directorate General of Taxes to simplify the e-filing system because many taxpayers find it difficult to use the system and are expected to further socialize the procedures for using e-filing

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Journal Info
Disclosure: Journal of Accounting and Finance
Website

Abbrev

disclosure

Publisher

Institut Agama Islam Negeri Curup

Subject

Economics, Econometrics & Finance Social Sciences

Description

Disclosure: Journal of Accounting and Finance is a peer-reviewed journal published by Institut Agama Islam Negeri (IAIN) Curup, Indonesia twice a year (May and November). Disclosure: Journal of Accounting and Finance aims to publish articles in the field of accounting and finance that provide the ...