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All Journal E-Jurnal Akuntansi Universitas Udayana
Ni Made Dwi Pratiwi Sura
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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E-Billing System, Sanksi Perpajakan, Kualitas Pelayanan dan Kepatuhan Wajib Pajak Era Pandemi Covid-19 Ni Made Dwi Pratiwi Sura; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 33 No 4 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i04.p18

Abstract

The research aims to test empirically the effect of implementing the e-billing system, tax sanctions and service quality on tax compliance in the Covid-19 pandemic era. The study uses the Theory of Planned Behavior and Attribution Theory, with a population of 140,595 registered taxpayers at the East Denpasar Pratama Tax Office with a total sample of 100 respondents obtained by the slovin formula. The sample collection method uses a non-probability sampling method with a purposive sampling technique. The data collection method uses a questionnaire with multiple linear regression data analysis techniques. The results showed that the implementation of the e-billing system, tax sanctions and service quality had a significant positive effect on taxpayer compliance in the Covid-19 pandemic era. Keywords: E-Billing System; Tax Sactions; Quality of Tax Service; Taxpayer Compliance
Co-Authors Ni Ketut Rasmini