PENGARUH PENERAPAN E-FILING, E-BILLING, E-REGISTRATION (NPWP) TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Aurelia Ayu Serlin Fau, Febria Jasdianti, Nuraini Nuraini, Noviandhika Delphia Rahayu, Sinistry Moho, Sugiyanto Sugiyanto

Abstract


This study was conducted to test whether there was a significant effect on e-filing, e-billing, e-registration (NPWP) on the level of compliance of individual taxpayers in the South Tangerang area. The method used in this research is qualitative method. Sources of data in this study are secondary data obtained from the workforce of South Tangerang City with a population of 101 people. The data analysis technique is multiple linear regression using SPSS v.25 software. Based on the data obtained from the research results, the e-filing variable has a sig value. 0.000 is less than 0.05. The e-billing variable has a sig value. 0.000 is smaller than the value 0.05. And the e-registration variable (NPWP) has a sig value. 0.137 is less than the value 0.05. So that the variables of e-filing, e-billing, e-registration (NPWP) have a significant effect on individual taxpayer compliance in the South Tangerang area.

Keywords: E-Filing, E-Billing, E-Registration (NPWP)


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References


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