JITAA : Journal Of International Taxation, Accounting And Auditing
Vol 5 No 01 (2026): JITAA: JOURNAL OF INTERNATIONAL TAXATION ACCOUNTING AND AUDITING

PENGARUH PENERAPAN SISTEM PERPAJAKAN DIGITAL DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN PAJAK

Lina Rindi Antika (Universitas Esa Unggul)
Eny Purwaningsih (Universitas Esa Unggul)



Article Info

Publish Date
30 Jun 2026

Abstract

This study was conducted to understand the relationship between the e-filing system, e-billing system, NIK matching on NPWP and taxpayer understanding of tax compliance. The Rohis Alumni Community of SMKN 13 Jakarta is the population of this study, and a sample of 52 respondents was selected using the Slovin formula. This study uses quantitative methods with normality, multicollinearity, heteroscedasticity, and linearity tests as classical assumption tests. For speculation testing using T test, F test, and coefficient of determination test. In this review, the information used is key information collected through distributing surveys to respondents. The research findings suggest that the e-filing system, e-billing, and matching NIK with NPWP have no impact on tax compliance. However, taxpayer understanding is proven to have a significant relationship with tax compliance. The research contribution is expected to provide additional information and insights regarding the importance of improving tax compliance. Suggestions for future research can use a wider population from a particular region or company, by adding or replacing variables, such as tax sanctions, e-fin, or e- registration

Copyrights © 2026






Journal Info

Abbrev

JITAA

Publisher

Subject

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

Description

JITAA : Journal Of International Taxation, Accounting And Auditing with e-ISSN : 2829-6370 (Online) is an electronic scientific journal published online twice (June and December) a year by Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM. JITAA : Journal Of International Taxation, ...