PENGARUH E-FILING DAN E-BILING TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SAMARINDA ULU

Lili Eka Arka Eddy Soegianto Suharyono3

Abstract


The purpose of this study was to determine and test the effect of e-filing and e-billing on taxpayer compliance registered at the KPP Pratama Samarinda. And want to know and test the effect of e-filing and e-biling simultaneously on taxpayer compliance registered at the KPP Pratama Samarinda Ulu. This study uses quantitative research methods, namely examining the sample and population of the study. The sampling technique in this research is incidental sampling. The results of the analysis of this study indicate a positive and significant effect of e-filling on taxpayer compliance at KPP Pratama Samarinda Ulu. Based on the results of hypothesis testing, it is found that the e-filling variable has a significant effect on taxpayer compliance by 0.004 less than 0.05. The results of the research on the effect of e-billing are positive and significant on taxpayer compliance at KPP Pratama Samarinda Ulu. This is indicated by a positive value of 0.000 less than 0.05. The results of the analysis show that jointly e-filling and e- billing have a positive and significant effect on taxpayer compliance at KPP Samarinda . This is indicated by the value of R which has a positive value of 0.678 and a significance value of 0.000 or less than 0.05

Keywords


E-Filling, E-Billing, Taxpayer Compliance

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References


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Diakses pada hari Senin, 09 November 2020, jam 13:35.

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