Journal of International Multidisciplinary Research
Vol. 2 No. 9 (2024): September 2024

Unlocking the Potential: The Impact of E-SPT and E-Filing Systems on Boosting Corporate Tax Revenue

Oktaviano, Benny (Unknown)
Sulistyorini Wulandari, Dian (Unknown)
Boru Tarigan, Nora Vira Yunika (Unknown)



Article Info

Publish Date
27 Sep 2024

Abstract

This study uses multiple linear regression analysis as the primary analytical tool to investigate the transformative effects of Electronic Self-Assessment Tax (E-SPT) and E-Filing systems on corporate tax revenue. By examining the integration of these digital tools, the research highlights their significant impact on enhancing tax administration efficiency, accuracy, and compliance. E-SPT simplifies the tax reporting process, reduces administrative burdens, and minimizes errors through automated checks. E-Filing improves transparency and accountability by providing clear, traceable records of submissions. Together, these systems streamline tax compliance, increase taxpayer awareness, and boost overall revenue collection. The study is based on a sample of 100 corporate taxpayers registered at KPP Pratama. The findings indicate that the adoption of E-SPT and E-Filing systems results in significant improvements in corporate tax revenue, emphasizing the role of digital solutions in modernizing tax systems.

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Journal Info

Abbrev

jimr

Publisher

Subject

Other

Description

Journal of International Multidisciplinary Research is a scientific publication that aims to provide a broad platform for research, discussion, and deeper understanding across various disciplines. The journal welcomes contributions in all fields of science from various fields of study, including ...