Jurnal Nusa Akuntansi
Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024

PENGARUH E-FAKTUR, PEMAHAMAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KPP PRATAMA PASAR MINGGU

Sutrisno (Unknown)
Suharya, Yaya (Unknown)



Article Info

Publish Date
01 Jan 2024

Abstract

The aim of this research is to analyze the influence of e-invoicing, tax understanding, tax sanctions on taxpayer compliance on social media at the Pasar Minggu tax office. The sample in this research is corporate taxpayers. The number of samples taken in this research was 2,315 personal taxpayers reporting on the KPP Pratama Pasar Minggu social media. In carrying out data collection, this was done by distributing a questionnaire in which there were several statement items. In this research, the variables are divided into several parts, including e-invoicing (X1), understanding of taxes (X2) and tax sanctions (X3) as independent variables, and taxpayer compliance (Y) as the dependent variable. To measure the magnitude of the influence on these variables, the author uses the multiple regression method. From the results of this analysis, it was found that there is a significant and simultaneous influence on the variables e-invoicing (X1), tax understanding (X2) and tax sanctions (X3) on taxpayer compliance (Y).

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Journal Info

Abbrev

jna

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan ...