PENGARUH PENERAPAN SISTEM E-BILLING, E-FILLING DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DI KPP PRATAMA SUKOMANUNGGAL SURABAYA
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Institusion
Universitas Katolik Darma Cendika
Author
Ledo, Octafiane Merlinda Lorin
Subject
HF5601 Accounting
Datestamp
2024-03-04 07:38:52
Abstract :
This study aims to analyze the effect of the e-billing system, e-filling and tax sanctions on taxpayer compliance at the Surabaya Sukomanunggal Primary Tax Service Office. The data for this study were obtained from questionnaires and interviews with related parties at KPP Pratama Surabaya Sukomanunggal. The sample in this study was 100 taxpayers consisting of individual taxpayers (employees). The questionnaires in this study were distributed to personal and corporate taxpayers using purposive sampling method. The data analysis technique in this study used the classical assumption test and multiple linear regression analysis. The results of this study indicate that the e-billing system does not have a positive and significant correlation with taxpayer compliance. The e-filling system has a positive and significant effect on taxpayer compliance. Tax sanctions have a positive and significant correlation with taxpayer compliance. The e-billing system has no positive and significant effect on compliance. While the e-filling system and tax sanctions have a positive and significant effect together on compliance. Keywords: e-billing system, e-filling system, tax sanctions, taxpayer compliance.
This study aims to analyze the effect of the e-billing system, e-filling and tax sanctions on taxpayer compliance at the Surabaya Sukomanunggal Primary Tax Service Office. The data for this study were obtained from questionnaires and interviews with related parties at KPP Pratama Surabaya Sukomanunggal. The sample in this study was 100 taxpayers consisting of individual taxpayers (employees). The questionnaires in this study were distributed to personal and corporate taxpayers using purposive sampling method. The data analysis technique in this study used the classical assumption test and multiple linear regression analysis. The results of this study indicate that the e-billing system does not have a positive and significant correlation with taxpayer compliance. The e-filling system has a positive and significant effect on taxpayer compliance. Tax sanctions have a positive and significant correlation with taxpayer compliance. The e-billing system has no positive and significant effect on compliance. While the e-filling system and tax sanctions have a positive and significant effect together on compliance. Keywords: e-billing system, e-filling system, tax sanctions, taxpayer compliance.
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