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PENGARUH E-FAKTUR, PEMAHAMAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KPP PRATAMA PASAR MINGGU

Main Authors: Sutrisno, Suharya, Yaya
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Publika Citra Media , 2024
Subjects:
E-Invoice
Tax Understanding
Tax Sanctions
Taxpayer Compliance
KPP Pratama Pasar Minggu
Online Access: https://jurnal.publikacitramedia.com/index.php/jna/article/view/3
https://jurnal.publikacitramedia.com/index.php/jna/article/view/3/1
ctrlnum article-3
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH E-FAKTUR, PEMAHAMAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KPP PRATAMA PASAR MINGGU</title><creator>Sutrisno</creator><creator>Suharya, Yaya</creator><subject lang="en-US">E-Invoice</subject><subject lang="en-US">Tax Understanding</subject><subject lang="en-US">Tax Sanctions</subject><subject lang="en-US">Taxpayer Compliance</subject><subject lang="en-US">KPP Pratama Pasar Minggu</subject><description lang="en-US">The aim of this research is to analyze the influence of e-invoicing, tax understanding, tax sanctions on taxpayer compliance on social media at the Pasar Minggu tax office. The sample in this research is corporate taxpayers. The number of samples taken in this research was 2,315 personal taxpayers reporting on the KPP Pratama Pasar Minggu social media. In carrying out data collection, this was done by distributing a questionnaire in which there were several statement items. In this research, the variables are divided into several parts, including e-invoicing (X1), understanding of taxes (X2) and tax sanctions (X3) as independent variables, and taxpayer compliance (Y) as the dependent variable. To measure the magnitude of the influence on these variables, the author uses the multiple regression method. From the results of this analysis, it was found that there is a significant and simultaneous influence on the variables e-invoicing (X1), tax understanding (X2) and tax sanctions (X3) on taxpayer compliance (Y).</description><publisher lang="en-US">Publika Citra Media</publisher><date>2024-01-01</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://jurnal.publikacitramedia.com/index.php/jna/article/view/3</identifier><identifier>10.62237/jna.v1i1.3</identifier><source lang="en-US">Jurnal Nusa Akuntansi; Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024; 1-21</source><source>3031-8076</source><source>3031-805X</source><language>eng</language><relation>https://jurnal.publikacitramedia.com/index.php/jna/article/view/3/1</relation><rights lang="en-US">Copyright (c) 2023 Sutrisno, Yaya Suharya</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-3</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:eJournal
author Sutrisno
Suharya, Yaya
title PENGARUH E-FAKTUR, PEMAHAMAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KPP PRATAMA PASAR MINGGU
publisher Publika Citra Media
publishDate 2024
topic E-Invoice
Tax Understanding
Tax Sanctions
Taxpayer Compliance
KPP Pratama Pasar Minggu
url https://jurnal.publikacitramedia.com/index.php/jna/article/view/3
https://jurnal.publikacitramedia.com/index.php/jna/article/view/3/1
contents The aim of this research is to analyze the influence of e-invoicing, tax understanding, tax sanctions on taxpayer compliance on social media at the Pasar Minggu tax office. The sample in this research is corporate taxpayers. The number of samples taken in this research was 2,315 personal taxpayers reporting on the KPP Pratama Pasar Minggu social media. In carrying out data collection, this was done by distributing a questionnaire in which there were several statement items. In this research, the variables are divided into several parts, including e-invoicing (X1), understanding of taxes (X2) and tax sanctions (X3) as independent variables, and taxpayer compliance (Y) as the dependent variable. To measure the magnitude of the influence on these variables, the author uses the multiple regression method. From the results of this analysis, it was found that there is a significant and simultaneous influence on the variables e-invoicing (X1), tax understanding (X2) and tax sanctions (X3) on taxpayer compliance (Y).
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collection Jurnal Nusa Akuntansi
repository_id 19891
subject_area AKUNTANSI
city KOTA TANGERANG
province BANTEN
repoId IOS19891
first_indexed 2024-06-13T03:55:51Z
last_indexed 2024-06-13T09:24:50Z
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