E-FILLING AND E-BILLING'S IMPACT ON TAXPAYER COMPLIANCE IN 2020 AT KPP PRATAMA SUMBAWA BESAR

E-FILLING AND E-BILLING'S IMPACT ON TAXPAYER COMPLIANCE IN 2020 AT KPP PRATAMA SUMBAWA BESAR

Application of e-filling, Application of e-billing and Taxpayer Compliance.

This study aims to determine and analyze the effect of the application of e-filling and e-billing on the compliance of individual taxpayers at KPP Pratama Sumbawa Besar. The sample used in this study was as many as 100 respondents who were in the KPP Pratama Sumbawa Besar area. This study uses a quantitative method that explains the state of the variables studied using statistical data. All indicators of the study must first pass the test of validity and reliability. After that, a test of classical assumptions will be carried out and then a hypothesis test will be carried out to test the hypotheses made by previous researchers. Based on these tests, the conclusion is that there is a positive and significant influence of free variables in the form of e-filling and e-billing on taxpayer compliance at KPP Pratama Sumbawa Besar. The ability of the two free variables is 41.2% while the remaining 58.8% is explained by other variables that are not included in this research model.

Tomy Dwi Cahyono 1) Reza Muhammad Rizqi 2)

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2022

PERI IRAWAN

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