Journal of Business, Accounting and Finance
Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance

The Effect of the Use of Information Technology (Tapping Box) and Taxpayer Awareness on Taxpayer Compliance in Paying Restaurant Tax in Sumedang Regency

Nitha Dwi Afianti (Universitas Sebelas April)
Fanji Farman (Universitas Sebelas April)
Fahrul Alam Masruri (Universitas Sebelas April)



Article Info

Publish Date
10 Oct 2020

Abstract

The core of the research problem is the not yet optimal use of information technology (Tapping Box) and taxpayer awareness of taxpayer compliance in paying restaurant taxes. This research aims to determine the effect of the use of information technology (Tapping Box) and taxpayer awareness on taxpayer compliance in paying restaurant taxes in Sumedang Regency. The method used is quantitative research with a survey approach. The sample used the saturated sampling method which was carried out on 59 restaurant taxpayer respondents who had been installed with the Tapping Box. The data used are primary data collected through the distribution of questionnaires. The data analysis technique used is MSI, simple regression analysis, multiple regression analysis, correlation coefficient, coefficient of determination, t test, and F test. The results show that partially the use of information technology (Tapping Box) has a positive effect on taxpayer compliance resulting in tcount 3,271 > ttable 2,003 and taxpayer awareness has a positive effect on taxpayer compliance resulting in tcount 3,756 > ttable 2,003. Simultaneously, the use of information technology (Tapping Box) and taxpayer awareness has a positive effect on taxpayer compliance resulting in Fcount 8,631 > Ftable 3,16. The use of information technology (Tapping Box) and taxpayer awareness has an effect on taxpayer compliance by 23,6%.

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Journal Info

Abbrev

job

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Bussines Accounting and Finance, is peer-reviewed scientific journal that can be used as a platform to publish research article in the area of Accounting & Finance, biannually in April and October. The aim of this journal is to promote increased new knowledge through scientific articles ...