PENGARUH PENERAPAN E-REGISTRATION, E-FILING, DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK PADA (KPP) PRATAMA BULUKUMBA

Amir Amir, Era Aspira, Sitti Zulaeha

Abstract


This study aims to determine the effect of the appalication of the E-Registration, E-Filing, and E-Billing systems partially on taxpayer compliance at KPP Pratama Bulukumba. The variables of this study are taxpayer compliance as the dependent variable (Y), E-Registration (X1), EFiling (X2), and E-Billing (X3) as independent variable. The population of this study is individual taxpayers registered in 2021 ad many as 73,121 at KPP Pratama Bulukumba, while the sample is individual taxpayers who apply E-Registration, E-Filing, and E-Billing in fulfilling their tax obligations taken by purposive techniques. Sampling is the selection of samples with certain considerations or certain criteria and the samples used in this study were 99 respondents. Data analysis was carried out by testing data quality, classical assumption test, multiple linear regression analysis, and hypothesis. The result of this study indicate that (1) the E-Registration variable has a positive and significant taxpayer compliance, (2) the E-Filing variabel has a negative and significant effect on individual taxpayer compliance, (3) the EBilling variable has a positive effect, and significant to individual taxpayer compliance at KPP Pratama Bulukumba.

Keywords


E-Registration, E-Filing, E-Billing ,Taxplayer Compliance

Full Text:

PDF

References


Aditya Amalda Putra, S. M. (2020). Pengaruh Penerapan Sistem Online Pajak (E-Registration, E-Filing, dan E-Billing) Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi, 7(1), 45–55.

Fandi Ahmad Hasan, A. dan J. (2018). E-JRA Vol. 07 No. 01 Agustus 2018 Fakultas Ekonomi dan Bisnis Universitas Islam Malang. 07(01), 32–45.

Fauzi Rachmat. (2017) Pengaruh Oenerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Internet Sebagai Variabel Pemoderasi Pada KPP Pratama Sawah Besar Dua.

I Wayan Mei Soma Eka Pratama, Anik Yuesti, I. M. S. (2019). Pengaruh Penerapan Sistem E-Filing Dan E-Billing Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Internet Sebagai Variabel Moderasipada Kpp Pratama Gianyar. Jurnal Sains, Akuntansi Dan Manajemen (JSAM), 1(4), 449–488.

Indrianti, I., Masitoh Jurusan Akuntansi, E., & Ekonomi, F. (2017). Seminar Nasional IENACO-2017. 712–717.

Keuangan, M. (2020). Peraturan Menteri Keuangan Republik Indonesia Nomor 29 /Pmk.03/2020 Tentan pelayanan administrasi perpajakan. 78(12), 790–795.

Mulyani, S. (2021). Pengaruh Penggunaan E-Registration, E Billing, Dan E-Filing Dalam Pendekatan Technology Acceptance Model (TAM).

Pajak, direktur jenderal. (2014). peraturan direktur jenderal pajak nomor per-26/pj/2014 tentang sistem pembayaran pajak secara elektronik. 97.

Pajak, D. J. (2009). Peraturan Direktur Jendral Pajak PER-24/PJ/2009 Tentang Tata Cara Pendaftaran Nomor Pokok Wajib Pajak dan/atau Pengukuran Pengusaha Kena Pajak dan Perubahan Data Wajib Pajak dan/atau Pengusaha Kena Pajak Dengan Sistem E-Registration. Angewandte Chemie International Edition, 6(11), 951– 952., 2013–2015.

Permenkeu. (2012). Peraturan Menteri Keuangan Nomor 74/PMK. 03/2012 Tentang Tata Cara Penetapan dan Pencabutan Penetapan Wajib Pajak dengan Kriteria Tertentu dalam Rangkan Pengembalian Pendahuluan Kelebihan Pembayaran Pajak. Sekretariat Negara. Jakarta.

Prena, I. B. P. P. dan G. Das. (2019). Pengaruh Penerapan Sistem E-Filing, E-Billing Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak (Kpp) Pratama Denpasar Timur. Wacana Ekonomi (Jurnal Ekonomi. Bisnis Dan Akuntansi), 18(1), 56–65




DOI: https://doi.org/10.33857/jafr.v6i2.624

Refbacks

  • There are currently no refbacks.


View My Stats

Editorial Office: Department of Accounting, Faculty of Economic, Patria Artha University. Jln. Tun Abdul Razak (Hertasning Baru), Poros Makassar–Gowa, South Sulawesi, Indonesia. | Tel./Fax : +62411-8225111 / +62411-8225112 | Email : jafre@patria-artha.ac.id