Jurnal Multidisiplin Sahombu
Vol. 6 No. 01 (2026): Jurnal Multidisiplin Sahombu, January 2026

Coretax Use, E-Billing Use, and Taxpayer Understanding on Annual Tax Reporting Compliance

Yenni Vera Fibriyanti (Unknown)
Indah Kurniyawati (Unknown)
Kholifatun Munawaroh (Unknown)

Article Info

Publish Date
05 Feb 2025

Abstract

This study aims to analyze the influence of coretax use, e-Billing utilization, and taxpayer understanding on compliance with Annual Tax Return (SPT) reporting among individual taxpayers in Lamongan Regency. This study used a quantitative method with random sampling of individual taxpayers at the Lamongan Pratama Tax Office (KPP Pratama). Data were collected through questionnaires and analyzed using multiple linear regression. The results show that coretax use , e-Billing utilization, and taxpayer understanding have a significant positive effect on compliance with SPT reporting, both partially and simultaneously.

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Journal Info
Jurnal Multidisiplin Sahombu
Website

Abbrev

JMS

Publisher

SEAN INSTITUTE

Subject

Arts Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

Description

Jurnal Multidisiplin Sahombu is at the scope of the multidisciplinary intended is only limited to the following points, Economics Politics Public Business Civil society, Finance Culture Arts ...