INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Vol. 19 No. 4 (2023): November

The effect of e-filing and e-billing implementation and understanding self assessment system against registered WPOP compliance

Yanti, Yulia Febri (Unknown)
Asmapane, Set (Unknown)

Article Info

Publish Date
30 Nov 2023

Abstract

This study aims to determine the effect and evidence that the implementation of e-Filing and e-Billing as well as Understanding the Self Assessment System on WPOP compliance (Individual Taxpayers) registered at KPP Samarinda Ulu. This type of research is quantitative using data from taxpayer respondents measured on a likert scale of 1-5. The sample size was 100 individual taxpayer respondents at KPP Pratama Samarinda Ulu. This research uses the PLS-SEM method with the SmartPLS 3.0 program. The results of this study show that e-Filing has a significant positive effect on WPOP Compliance, e-Billing has a significant positive effect on WPOP Compliance and Understanding the Self Assessment System has a significant positive effect on WPOP Compliance

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Journal Info
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Website

Abbrev

INOVASI

Publisher

Universitas Mulawarman

Subject

Economics, Econometrics & Finance

Description

INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen is a scientific publication that focuses on the latest research and development in the fields of economics, finance, and management. This journal aims to present high-quality and relevant research results for academics, practitioners, and ...