Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 2 No. 2 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

PENERAPAN SISTEM E-FILLING, KESADARAN PERPAJAKAN, DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Cindy Natalia (Universitas Bunda Mulia)
Ernie Riswandari (Universitas Bunda Mulia)

Article Info

Publish Date
28 Jul 2021

Abstract

This study aims to test the influence of E-Filling implementation, tax awareness, and tax sanctions on the compliance of private taxpayers. The population of this research is a private taxpayer who lives in dki Jakarta area who has an NPWP and has used E-Filling. Data in the form of questionnaires disseminated through Google Form and obtained samples used by as many as 100 respondents and processed with Smart PLS 3. The results showed the application of E-Filling system and tax awareness had an effect on the compliance of private taxpayers. While tax sanctions have no effect on the compliance of private taxpayers.

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Journal Info
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Website

Abbrev

jc

Publisher

Universitas Riau

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...