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PENGARUH PENERAPAN E-FAKTUR TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK
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Institusion
Universitas Katolik Musi Charitas
Author
Wijaya, Hardy
Subject
H Social Sciences (General) 
Datestamp
2022-07-19 03:24:04 
Abstract :
ABSTRACT This study aims to examine the effect of the application of e-invoices on the compliance of contracted taxable entrepreneurs in the city of Palembang. The population in this study is a taxable entrepreneur in the city of Palembang. The sample is determined by using random sampling method by using the Slovin formula, so that the sample of the study was 60 respondents. Hypothesis testing uses a simple regression analysis method with the help of SPSS version 23 to determine the effect of independent variables on the dependent. The results of the study show that the application of e-invoices significantly affects the compliance of taxable entrepreneurs. Keyword : application of e-invoice, compliance with taxable entrepreneurs 
Institution Info

Universitas Katolik Musi Charitas