Pengaruh Penerapan E-Registration, E-Filing, Dan E- Billing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Yang Menjalankan Usaha Mikro Kecil Dan Menengah (UMKM) Pada KPP Pratama Sukoharjo

Giovani Giovani (Universitas Muhammadiyah Surakarta)
Kurnia Rina Ariani (Universitas Muhammadiyah Surakarta)

Journal of Economic, Bussines and Accounting (COSTING)
Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)

The purpose of this study is to analyze the influence of implementing e-registration, e-filing, and e-billing systems on the compliance of individual taxpayers engaged in Micro, Small, and Medium Enterprises (MSMEs). The population used in this research consists of individual taxpayers operating MSMEs and implementing electronic tax systems (e-registration, e-filing, and e-billing) registered at the Pratama Tax Office Sukoharjo. The sample in this study comprises owners, managers, or senior employees (individual taxpayers). Data processing in this research utilizes the Statistical Package for the Social Sciences (SPSS) version 26 software, indicating that the implementation of the e-registration system significantly increases tax compliance among MSME taxpayers in the Pratama Tax Office Sukoharjo, with a significance value of 0.030. However, the use of e-filing and e-billing does not significantly impact the level of tax compliance among MSME taxpayers in the region, with respective significance values of 0.997 and 0.084.