Jurnal Perpajakan
Vol 1 No 2 (2020): JURNAL PERPAJAKAN

ANTESEDEN KEPATUHAN WAJIB PAJAK

, Nancy Mayriski Siregar (Unknown)



Article Info

Publish Date
13 Mar 2020

Abstract

This research aimed to analyze the effect of e-filing, e-billing, e-factur, e-bupot on taxpayer compliance. This research applied a survey method using questionnaries distributed to the taxpayers. The total number of respondents was 93 taxpayers. The regression model used in this study is the linear regression models with SPSS. The result showed simultaneously e-filing, e-billing, e-factur, e-bupot have a significant effect on taxpayer compliance. Partially e-filing and e-bupot have not significant positive effect on taxpayer compliance, e-billing has no significant negative effect on taxpayer compliance, e-factur has a significant negative effect on taxpayer compliance.

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Journal Info

Abbrev

jurnalperpajakan

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Perpajakan adalah media publikasi Kajian Konseptual dan praktis berupa Telaah Teoretis maupun hasil-hasil penelitian empiris yang membahas bidang Perpajakan. Redaksi mengundang para akademisi, peneliti dan praktisi dibidang Manajemen untuk mengirimkan naskah yang akan dipertimbangkan ...