E-JURNAL AKUNTANSI
Vol 34 No 1 (2024)

Implementasi Sistem Elektronik dalam Meningkatkan Kepatuhan Wajib Pajak

Ni Nyoman Sri Rahayu Trisna Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)

Article Info

Publish Date
30 Jan 2024

Abstract

This research aims to determine the effect of implementing e-billing and e-filing on taxpayer compliance. Research data was collected using a questionnaire. This research uses individual taxpayers at KPP Pratama West Denpasar as respondents with a total of 100 respondents. The data analysis method used in this research is multiple linear regression analysis using the SPSS program. The research results show that the implementation of e-billing and e-filing can increase taxpayer compliance at KPP Pratama West Denpasar. Keywords: E-Billing; E-Filing; Taxpayer Compliance

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Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...