Institusion
Universitas Muhammadiyah Sukabumi
Author
Damayanti Hasim, Siska Suci
Subject
HB Economic Theory
Datestamp
2020-07-24 02:09:43
Abstract :
Siska Suci Damayanti Hasim (1530611067) Muhammadiyah University Sukabumi. Effect of Invoice Number Electronic Application (E-Nofa) and Compliance of Taxable Entrepreneurs Against Tax Collection. (Advisor Evi Martaseli, S.E., M.Ak and Dr.Darmo H Suwiryo, S.E., MM)
This study aims to determine the Effect of Invoice Number Electronic Application (E-Nofa) and Compliance of Taxable Entrepreneurs Against Tax Collection. The variables used in this study are Electronic Number Invoice Application (E-Nofa) (X1), Compliance of Taxable Entrepreneurs (X2), and Tax Collection (Y). The sample used is Simple Random Sampling consisting of 97 Taxable Entrepreneurs who work with Pertamina.
This study uses a quantitative method with an associative approach. The results of this study indicate that the application of electronic invoice numbers (ENofa) in a linear manner does not affect the collection, compliance with taxable entrepreneurs influences tax collection. Simultaneous testing results show that electronic invoicing of invoice numbers (E-Nofa) and compliance of taxable entrepreneurs influence together or simultaneously on tax collection.