PENGARUH PENGGUNAAN E-FILING, E-BILLING DAN E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK BADAN

Authors

  • Julang Aprianto
  • Fajar Harimurti
  • Bambang Widarno

DOI:

https://doi.org/10.33061/jasti.v15i2.3684

Keywords:

e-filling, e-billing, e-invoicing, tax compliance

Abstract

The purpose of this study was to analyze the effect of e-filling, e-billing and e-invoicing on corporate taxpayer compliance in the Pratama Tax Service Office Surakarta. This type of research is a survey study on corporate taxpayers at KPP Pratama Surakarta. The population of this research is all corporate taxpayers registered in Pratama Tax Service Office Surakarta. The sampling technique used purposive sampling with a sample of 93 corporate taxpayers. The technique of collecting data used a questionnaire. The data analysis technique used is multiple linear regression. The results showed that e-filling had a positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office Surakarta. e-billing hasda positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office. e-invoices have a positive and significant effect on corporate taxpayer compliance at the Pratama Tax Service Office Surakarta.

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Published

2020-05-16

Issue

Vol. 15 No. 2 (2019): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

License

Copyright (c) 2020 Julang Aprianto, Fajar Harimurti, Bambang Widarno

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