Pengaruh Penerapan Penggunaan e-SPT dan e-Billing Terhadap Kepatuhan Wajib Pajak (Studi Pada KPP Pratama Malang Selatan)

Iftitah Rizkiani, Moh. Amin, Siti Aminah Anwar

Abstract


This study aims to determine the effect of the implementation of the use of e-SPT and e-Billing on taxpayer compliance at the South Malang Pratama Tax Office. The population in this study were individual taxpayers in South Malang. Data collection in this study used a questionnaire distributed directly by the researcher using a google form. The determination of the sample in this study used the slovin formula to produce 100 individual taxpayer respondents. The data analysis used in this study was multiple linear regression analysis through the assistance of SPSS 27. Based on the results of the research that was completed, it showed that simultaneously e-SPT and e-Billing on taxpayer compliance at the South Malang Pratama Tax Office. Partial testing of e-Billing did not have a partial effect on taxpayer compliance at the South Malang Pratama Tax Office.

Keywords: e-SPT, e-Billing and taxpayer compliance


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References


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