Journal of Finance and Business Digital (JFBD)
Vol. 2 No. 1 (2023): March 2023

The Effect of Implemanting E-Filing System, E-Billing System and Understanding of Tax Regulations on Individual Taxpayer Compliance at KPP Pratama Manado

Feibiola Lolombulan (Universitas Sam Ratulangi Manado)
Jessy Warongan (Universitas Sam Ratulangi Manado)
Meily Kalalo (Universitas Sam Ratulangi Manado)

Article Info

Publish Date
19 Mar 2023

Abstract

The purpose of this study was to determine the effect of implementing the E-Filing, E-Billing system and understanding of tax regulations on individual taxpayer compliance at KPP Pratama Manado. This type of research is quantitative research by distributing questionnaires. The analytical method used is multiple linear regression analysis with the help of SPPS version 23. The results of this study indicate that the application of the E-Filing system and understanding of tax regulations has a positive effect on individual taxpayer compliance, while the application of the E-Billing system has a negative effect on mandatory compliance. personal tax.

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Journal Info
Journal of Finance and Business Digital (JFBD)
Website

Abbrev

jfbd

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

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

Description

Journal of Finance and Business Digital (JFBD) publishes original research articles and inquiries into issues of finance, Business digital, economics, and business management. JFBD is an international peer-reviewed journal, which is devoted to contemporary and empirical research related to finance, ...