Journal of E-business and Management Science
Vol. 1 No. 2 (2023): Desember 2023

The Effect of E-Bupot Unification on Corporate Taxpayer Compliance in The Implementation of Tax Obligations in Jabodetabek

Hubertus Maria Rosariandoko wijanarko (Universitas Bina Nusantara)
Afton Triadi (Universitas Bina Nusantara)



Article Info

Publish Date
13 Dec 2023

Abstract

This research aims to determine the factors of e-Bupot Unification and socialization and understanding that influence the level of the corporate taxpayer in Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek). This research consists of three variables, two independent variables, and one dependent variable. The data distributed is primary data in the form of a questionnaire and secondary data obtained from corporate taxpayers in Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek). The Statistical method used was multiple regression analysis, a sample of 206 respondents was obtained. The research results show that the variables e-Bupot Unification (X1), Socialization, and Understanding (X2), and have a significant effect on Tax Payer Compliance (Y)

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Journal Info

Abbrev

JEMS

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of E-business and Management Science (JEMS) is dedicated to publishing and disseminating research results and theoretical discussions, applied analysis, and literature studies in the fields of information technology, computer science, and information ...