Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP)
Vol 4 No 2 (2022): Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP)

Pengaruh Penerapan E-Billing dan E-SPT terhadap Kepatuhan Wajib Pajak di Kota Padang

Seftrini Visrizamet (Universitas Negeri Padang)
Aldri Frinaldi (Universitas Negeri Padang)



Article Info

Publish Date
28 Nov 2022

Abstract

This study uses a method called a quantitative survey. It uses a Likert scale questionnaire to collect quantitative data that has been tested for validity and reliability. The people in this study are taxpayers who signed up at the Pratama Tax Service Office in Padang as E-Billing Taxpayers. Satu as many as 29,372 Taxpayers, this study used the Slovin formula to get 100 respondents (with a 10% error rate) and then used multiple linear regression to look at the data. In this study, it can be seen that there is a positive and significant effect between the independent variable (E-Billing) and the dependent variable (taxpayer compliance in the city of Padang), which has been tested with a significance of 0.000, less than 0.05, and the effect of the application of E-SPT on the dependent variable (taxpayer compliance in the city of Padang).

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Journal Info

Abbrev

jmiap

Publisher

Subject

Social Sciences

Description

Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) memuat artikel dan karya ilmiah baik berupa hasil penelitian maupun non penelitian. JMIAP bertujuan untuk menyebarluaskan pemikiran atau gagasan konseptual dan hasil penelitian yang telah dicapai di bidang manajemen pelayanan publik dan ...