e_Jurnal Ilmiah Riset Akuntansi
Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021

PENGARUH PERILAKU WAJIB PAJAK, PENGETAHUAN PAJAK DAN PENGGUNAAN E-FILLING, E-BILLING, E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK

Ira Susanti (Universitas Islam Malang)
Afifudin Afifudin (Universitas Islam Malang)
Arista Fauzi Kartika Sari (Universitas Islam Malang)



Article Info

Publish Date
31 Jul 2021

Abstract

This study aims to determine the effect of taxpayer behavior, tax knowledge, and the use of e-Filing, e-Billing, e-Faktur on taxpayer compliance at KPP Pratama South Malang. This research is a quantitative research using primary data. The population in this study were all individual taxpayers registered at KPP Pratama South Malang. The sample size in this study was determined using the slovin method which resulted in 99 respondents. The sampling method used in this study is convenience sampling. Data collection in this study was carried out by distributing questionnaires to individual taxpayers at KPP Pratama South Malang. The analytical technique used in this research is multiple linear regression with the help of SPSS program. Based on the partial test results, it can be seen that the use of e-Billing, e-Faktur has a positive and significant effect on individual taxpayer compliance. while the behavior of taxpayers, tax knowledge, the use of e-Filling has no effect on individual taxpayer compliance.Keywords: Taxpayer behavior, Tax knowledge, use e-Filing, e-Billing, e-Faktur, Tax compliance

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...