Pengaruh E-Filing dan E-Billing Terhadap Kepatuhan Wajib Pajak dalam Pelaporan dan Pembayaran Pajak (Studi Kasus di KPP Pratama Malang Utara)

Larasati Puspaharisti (Universitas Islam Malang)
Nur Diana (Universitas Islam Malang)
M. Cholid Mawardi (Universitas Islam Malang)

e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023

The objectives of this study are: 1) To find out the effect of e-filling on the compliance of Taxpayers in reporting Annual Tax Returns influential or not at KPP Pratama Malang Utara, 2) To find out the effect of e-billing on Taxpayer compliance in payment influential or not at KPP Pratama Malang Utara. By using an associative quantitative approach, the results showed that simultaneously e-Filing had a positive and significant effect on Taxpayer Compliance in Tax Payments, simultaneously e-Billing had a positive and significant effect on Taxpayer Compliance in Tax Payments, partially e-Filing has a positive and significant effect on Taxpayer Compliance in Tax Reporting, and partially e-Billing has a positive and significant effect on Taxpayer Compliance in Tax Payments.Keywords: e-filing, e-billing, Tax Compliance, Tax Reporting, Tax Payment.