cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
GENESIS SEMBIRING DEPARI
Contact Email
genesissembiring@gmail.com
Phone
+6285359562521
Journal Mail Official
genesissembiring@gmail.com
Editorial Address
Jl Sutomo Ujung No 28D, Medan
Location
Unknown,
Unknown
INDONESIA
Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29868009     DOI : https://doi.org/10.55927/marcopolo.v1i3
Core Subject : Humanities, Science, Education, Social, Engineering,
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Education Social Sciences
The Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) is an open-access and peer-reviewed journal, published by Formosa Publisher, which is a platform for dissemination of research results from multidisciplinary research regarding education, business, religion, art, architecture, natural science, social science and engineering, MARCOPOLO publishes articles monthly. The editors welcome submissions of papers describing recent theoretical and experimental research related to: (1) Theoretical articles; (2) Empirical studies; (3) Practice-oriented papers; (4) Case studies; (5) Review of papers, books, and resources.
Arjuna Subject : Umum - Umum
Articles 251 Documents
 22   23   24   25   26 
The Effect of Implementing the E-Billing System on Taxpayer Compliance at the KPP Pratama Yogyakarta with Understanding of Internet Technology as a Moderating Variable Herowati, Erlina; A Hilda Syahrani
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 3 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v3i1.13702

Abstract

This research aims to analyze the effect of implementing the E-Billing system on the level of individual taxpayer compliance at KPP Pratama Yogyakarta, with an understanding of internet technology as a moderating variable. The implementation of the E-Billing system is expected to increase the efficiency and effectiveness of tax payments, as well as reduce the error rate in tax reporting. However, the level of success of this system is very dependent on the taxpayer's level of understanding of internet technology. The research method uses quantitative methods with a survey approach. The sample in this study consisted of individual taxpayers registered at KPP Pratama Yogyakarta. Data was collected via questionnaire to 70 respondents selected using the purposive sampling method. Data analysis was carried out using multiple linear regression and the Moderated Regression Analysis (MRA) test to determine understanding of internet technology as a moderating variable. The research results show that the implementation of the E-Billing system has a positive and significant effect on the level of taxpayer compliance. In addition, understanding internet technology has been proven to strengthen the relationship between the implementation of the E-Billing system and taxpayer compliance. This research contributes to the Directorate General of Taxes (DJP) in improving strategies for implementing digital-based taxation systems and as a reference for taxpayers in increasing their understanding of technology to maximize the use of the E-Billing system.

Page 26 of 26 | Total Record : 251

 22   23   24   25   26 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2025): January 2025 Vol. 2 No. 12 (2024): December 2024 Vol. 2 No. 11 (2024): November 2024 Vol. 2 No. 10 (2024): October 2024 Vol. 2 No. 9 (2024): September 2024 Vol. 2 No. 8 (2024): August 2024 Vol. 2 No. 7 (2024): July 2024 Vol. 2 No. 6 (2024): June 2024 Vol. 2 No. 5 (2024): May 2024 Vol. 2 No. 4 (2024): April 2024 Vol. 2 No. 3 (2024): March 2024 Vol. 2 No. 2 (2024): February 2024 Vol. 2 No. 1 (2024): January 2024 Vol. 1 No. 11 (2023): Desember 2023 Vol. 1 No. 10 (2023): November 2023 Vol. 1 No. 9 (2023): October 2023 Vol. 1 No. 8 (2023): September 2023 Vol. 1 No. 7 (2023): August 2023 Vol. 1 No. 6 (2023): July 2023 Vol. 1 No. 5 (2023): June 2023 Vol. 1 No. 4 (2023): May, 2023 Vol. 1 No. 3 (2023): April 2023 Vol. 1 No. 2 (2023): March 2023 Vol. 1 No. 1 (2023): February 2023 More Issue