JFAS: Journal of Finance and Accounting Studies
Vol. 1 No. 1 (2019): February

Pengaruh Penerapan E-Filling dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pare Kediri

Azhimatul Fikri Izzati (Universitas Hasyim Asy'ari)
Dwi Ari Pertiwi (Universitas Hasyim Asy'ari)



Article Info

Publish Date
25 Aug 2020

Abstract

The purpose of this study is to determine the effect of the application of E-filling and awareness of taxpayers on the compliance of individual taxpayers in KPP Pratam Pare Kediri This study uses quantitative methods with a population of 48,114 taxpayers and 397 samples of taxpayers using the formula slovin. The result of this research is partial influence on the application of e-filling on compliance of individual taxpayer. This negative influence shows that the higher the cash turnover, the value of profitability will decrease. Inventory turnover has no effect on profitability. Then simultaneously the cash turnover and inventory turnover have an effect onprofitabiliti.

Copyrights © 2020






Journal Info

Abbrev

jfas

Publisher

Subject

Economics, Econometrics & Finance

Description

JFAS fokus pada masalah utama dalam pengembangan ilmu Akuntasni dan keuangan dalam bentuk pemikiran/ide konseptual dan hasil penelitian meliputi: Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika dan ...