Arief, M and Fionasari, Dwi and Putri, Adriyanti Agustina and Ramashar, Wira (2021) Pengaruh Penerapan E-Filing, Tapping Box dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak (Studi Kasus di Kota Pekanbaru). Jurnal IAKP, 2 (2). pp. 159-169. ISSN 2723-0309
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Abstract
This study aims to examine whether there is an effect between the application of e-filing, tapping boxes and tax sanctions on taxpayer compliance. The data used in this study are primary data. This type of research is quantitative. The object of this research is a restaurant that has an NPWP and has a transaction recording device (tapping box) in Pekanbaru City. The method of collecting samples using purposive sampling method. The population of this research is the taxpayer of restaurant entrepreneurs in Pekanbaru City. Samples were taken as many as 150 restaurants. The data analysis test uses multiple linear regression method which is processed using SPSS 21. The results of this study indicate that the variables of the use of e-filing, tapping boxes and tax sanctions have a positive effect on taxpayer compliance.
| Item Type: | Article |
|---|---|
| Subjects: | 550 ILMU EKONOMI > 560 ILMU EKONOMI > 562 Akuntansi |
| Divisions: | Jurusan Administrasi Bisnis > Jurnal IAKP2 |
| Depositing User: | Editor Perpustakaan |
| Date Deposited: | 13 Jul 2022 12:21 |
| Last Modified: | 13 Jul 2022 14:43 |
| URI: | http://eprints.polbeng.ac.id/id/eprint/4160 |
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