Sketsa Bisnis


Faktor Anteseden Penerapan E-Filling pada Masa Pandemi COVID-19

Dadang Eko Budiraharjo (Program Pasca Sarjana Magister Managemen Universitas Gajayana, Indonesia)
Dwi Orbaningsih (Program Pasca Sarjana Magister Managemen Universitas Gajayana, Indonesia)



Article Info

Publish Date
15 Jul 2022

Abstract

The purpose of this study is to analyze the effect of income on taxpayer behavior and individual taxpayer compliance, e-filing policy on taxpayer behavior and individual taxpayer compliance, taxpayer behavior on individual taxpayer compliance, income and e-filing policies towards individual taxpayer compliance. individual taxpayer compliance through taxpayer behavior. The research method used is PLS on 91 taxpayer respondents at the North Malang Primary Tax Office by using accidental sampling. The results show that the effect of income on taxpayer behavior is negative and insignificant, e-filing policy on taxpayer behavior is positive and insignificant, taxpayer behavior towards personal taxpayer compliance is negative and significant, income on personal taxpayer compliance is positive. and significantly, e-filing policy on personal taxpayer compliance is positive and significant, income and e-filing policy on personal taxpayer compliance through taxpayer behavior has a significant effect.

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Journal Info

Abbrev

SKETSABISNIS

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Sketsa Bisnis is a six-month scientific publication published by the faculty of social and political sciences, Yudharta Pasuruan University. with No : No ISSN Online 2460-0989 , No ISSN PRINT No : 2356-3672 .Sketsa Bisnis as a scientific study and information on agriculture contains scientific ...