Daengku: Journal of Humanities and Social Sciences Innovation
Vol. 4 No. 2 (2024)

Factors Affecting Corporate Taxpayer Compliance in Central Maluku Regency

Nurhani Latuconsina (Faculty of Economy and Business, Pattimura University, Indonesia)
Jefry Gasperz (Faculty of Economy and Business, Pattimura University, Indonesia)
Ferry H. Basuki (Faculty of Economy and Business, Pattimura University, Indonesia)

Article Info

Publish Date
12 Mar 2024

Abstract

This study aims to analyze the effect of E-Invoice, E-Filling, E-Billing and E-SPT on taxpayer compliance. This study used quantitative research methods with Partial Least Square (PLS) analysis tools samples used by 35 respondents. The results showed that the E-Invoice system has a positive and significant influence on taxpayer compliance. E-Filling also has a positive and significant influence on taxpayer compliance. Furthermore, E-Billing has a positive and significant influence on taxpayer compliance. And E-SPT has a positive and significant influence on taxpayer compliance

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Journal Info
Daengku: Journal of Humanities and Social Sciences Innovation
Website

Abbrev

daengku

Publisher

PT. Mattawang Mediatama Solution

Subject

Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

Description

The Daengku seeks to publish high-quality research papers, review articles, and book reviews that make a contribution to knowledge through the application and development of theories, new data exploration, and/or scientific analysis of salient policy issues. The Scope of the Daengku includes the ...