Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF)
Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance

PENGARUH INTEGRASI NIK-NPWP DAN PENERAPAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DALAM PELAPORAN SURAT PEMBERITAHUAN (SPT) TAHUNAN ORANG PRIBADI

Surachman, Surachman (Unknown)
Sembiring, Evi Dora (Unknown)
Rahayu, Noviyani (Unknown)



Article Info

Publish Date
30 Apr 2024

Abstract

This research aims to determine the effect of NIK-NPWP integration and the implementation of e-filling on taxpayer compliance in individual annual tax returns for taxpayers registered at KPP Pratama West Serang. The research method used in this research is quantitative correlational with survey methods. The population used was taxpayers who were registered at KPP Pratama West Serang and used incidental sampling techniques, totaling 180 samples. The data used is primary data by distributing questionnaires within the West Serang Pratama KPP environment and using a Likert scale. The test tool used is SPSS version 26 and the methods used are descriptive analysis, classical assumption test, coefficient of determination test, hypothesis testing, and multiple linear regression. The research results show that both partially and simultaneously, NIK-NPWP integration and the implementation of e-filling have a positive and significant effect on taxpayer compliance in reporting individual annual tax returns

Copyrights © 2024






Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) is a peer-refereed open-access National journal which has been established for the dissemination of state-of-the-art knowledge in the field of Economy. Starting from 2021, IJEBEF would be published Three times in a year. ...