PENGARUH PERLAKUAN TAX AMNESTY DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada UMKM Yang Terdaftar di KPP Pratama Batu) (original) (raw)
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JURNAL AKUNTANSI, KEUANGAN DAN TEKNOLOGI INFORMASI AKUNTANSI, 2020
ABSTRACTE-Filling is a way to deliver e-SPT online and in real time through the internet, the internet is a supporting media for the E-Filling system, where in using the E-Filling system a good understanding is needed. This also becomes an important factor for taxpayers to use E-Filling, because with a good internet the higher the desire of taxpayers to use E-Filling the internet is chosen as a means of supporting tax administration because with the internet the SPT submission process will be faster, safer, easier , smoothly and can be done anywhere within 24 hours, with the hope that taxpayers will be more obedient in paying taxes. The purpose of this study aims to determine the application of the E-Filling system in compliance with taxpayers registered in the Tax Office Primary. Data collection tools carried out by Observation, Interview and Documentation. Data collection techniques using Comparative Descriptive Analysis is to do a comparative analysis of compliance before and aft...
Maria Inggrid Tanur , 2021
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ABSTRACTThe purpose of this study is to determine how much effect of service quality,tax penalties, tax compliance fees and application of e-filing to taxpayer complianceperiod 2018 in Desa Sengguruh, Kecamatan Kepanjen, Kabupaten Malang. The typeof research used in empirical study. This research uses purposive samplingtechnique.The selected sample results based on predetermined criteria are 100respondents registered at KPP Kepanjen. Data analysis using multiple linearanalysis method using SPSS program. Based on the result of the analysis show thatservice quality, tax penalties, tax compliance fees, and application of e- filing havepositive effect to taxpayer compliance.Keyword: Service quality, Tax Penalties, Tax Compliance Fees, and application ofE- Filin
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TAX AMNESTY IMPLEMENTATION, 2017
This research aims to know (1) the influence of The Implementation of Tax Amnesty against the level of compliance of Taxpayers in the city area of Central Jakarta, (2) Knowledge of Taxation against the influence of the level of compliance by Taxpayers in the city area of Central Jakarta, (4) Tax Sanctions against influence of the level of compliance by Taxpayers in the city area of Central Jakarta, as well as (4) influence the implementation of Tax Amnesty, knowledge of taxation, Taxation and witnesses together against the level of compliance of Taxpayers in the city area of Central Jakarta. The population in this research is the whole of the tax services office in the region of Jakarta City Retail Center. The number of samples takenas many as four of the tax services office in the region of Jakarta City Retail Centre, the number of respondents in this study as many as 150 people personal taxpayers spread over four Tax Services Office Pratama, Central Jakarta. Data collection techniques used in this research is purposive sampling. A data analysis method used in this research is descriptive statistics, test data quality, analysis of multiple linear regression, classic assumption test, and a test of the hypothesis. The results showed that there is influence between the implementation of Tax Amnesty (X 1) against level of Taxpayer Compliance (Y) and p-value 0.000 < 0.05. Knowledge of taxation (X 2) against the level of Taxpayer Compliance (Y) and p-value 0.001 < 0.05. And taxation (X 3) Sanctions against the Taxpayer Compliance Rate (Y) and p-value of 0.049 < 0.05.