JURNAL AKUNTANSI DAN BISNIS
Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)

PENGARUH PENERAPAN SISTEM E-BILLING, E-FILLING DAN E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Ashapira Faujiyah (Universitas Pamulang)
Dwi Septiani (Universitas Pamulang)



Article Info

Publish Date
31 May 2026

Abstract

This research discusses the Influence of the Implementation of E-Billing, E-Filling and E-Faktur Systems on Individual Taxpayer Compliance at the Pondok Aren Pratama Tax Service Office. This study aims to test the influence of the implementation of e-billing, e-filling and e-faktur systems on individual taxpayer compliance. This type of research is quantitative research. The population in this study were individual taxpayers in the city of South Tangerang consisting of 446.397 taxpayers. A sample of 400 taxpayers was taken. Data analysis techniques are descriptive statistics, data quality testing, hypothesis testing using SPSS V25. The results of the study indicate that the influence of the implementation of e-billing, e-filling and e-faktur systems simultaneously influences individual taxpayer compliance. Partially, the implementation of e-billing, e-filling and e-faktur systems has a positive and significant effect on individual taxpayer compliance.

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Journal Info

Abbrev

AKUNTANSI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (Juni dan November) oleh LPPM Politeknik Pratama Kendal. Jurnal Akuntansi dan bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian dalam berbagai topik termasuk, ...