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All Journal Akuisisi : Jurnal Akuntansi Journal of Accounting Science Jurnal Akuntansi Bisnis Pelita Bangsa Proceeding International Pelita Bangsa Jurnal Pelita Pengabdian
Wulandari, Dian Sulistyorini
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Journal : Journal of Accounting Science

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Digitalization Of Tax Administration Systems And Tax Complience Costs On Taxpayer Complience Of Individual Taxpayer Wulandari, Dian Sulistyorini
Journal of Accounting Science Vol 5 No 1 (2021): Januari
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i1.1131

Abstract

This study aims to examine the effect of the application of e-filing, e-billing, e-invoicing, and tax compliance costs on taxpayer compliance. The independent variable in this research are e-filing, e-billing, e-invoicing, and tax compliance, while dependent variabe is taxpayer compliance. The population in this research was an individual taxpayer listed in KPP Pratama South Cikarang. The sample in this study is determined by random sampling method with a sample size of 100 respondents. the primary data collectin method used in this study is a survey method with questionnaire media. The method of analysis used is multiple linear regression. The results of this research is shows that the effect of the application of e-filling and e-invoicing has a positif effect on taxpayer compliance. Tax compliance cost have a negative effect on taxpayer compliance. While the effect of the application of the e-billing has no effect on taxpayer compliance.
Co-Authors Ahmad Bukhori Muslim, Ahmad Bukhori Aji Saputra, Aji Balqis, Hera Afifah Dasman, Sunita Djatnicka, Erlina Fuadi, Agus Hidayat, Nazwa Putri Karomah, Laelatul Kustina, Lisa Kuwat Riyanto Loka, Sedayu Puspapita Maryadi, Adi Oktaviano, Benny Pasha, Revina Purba, Jamian Purnomo, Grenda Galih Rustianah, Rustianah WIDIASTUTI - Widyaningsih, Winda Wulandari, Tirin Yulianti, Vista