Jurnal Manajemen dan Bisnis
Vol 1, No 2 (2021)

FAKTOR – FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERAPAN SISTEM PERPAJAKAN

Kurnia Sari Dewi (Universitas Prof. Dr. Moestopo (Beragama), Jakarta, Indonesia.)
Meiliyah Ariani (Scopus ID:57191869063, Universitas Prof. Dr. Moestopo (Beragama), Jakarta, Indonesia.)
Yudhistira Adwimurti (Universitas Prof. Dr. Moestopo (Beragama), Jakarta, Indonesia.)



Article Info

Publish Date
31 Oct 2021

Abstract

This study aims to analyze the effect of convenience, information technology, security and taxpayer satisfaction on the effectiveness of the implementation of the case study e-filling tax system in Sunter Agung Village, North Jakarta City. Sample selection was done by using the Accidental Sampling method. The data in this study were collected from taxpayers who pay taxes and are registered as taxpayers in Sunter Agung Village, North Jakarta. The number of samples used were 100 respondents. The sampling technique used is multiple regression in SPSS ver. 22. The results of this study partially prove the ease of e-filling taxation has a positive and significant effect, tax information technology has a positive and significant effect, while tax security has no positive and significant effect. Taxpayer satisfaction has a positive and significant effect on the effectiveness of the implementation of the e-filling tax system.

Copyrights © 2021






Journal Info

Abbrev

jmb

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

Description

Jurnal Manajemen dan Bisnis, ISSN 2775-9806 (cetak) dan ISSN 2775-9814 (Online), dikelola Program Studi Manajemen diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Prof. Dr. Moestopo (Beragama). Jurnal Manajemen dan Bisnis diterbitkan dua kali setahun (pada Maret dan September). Menerima ...