Reformasi Administrasi Perpajakan, Implementasi Penerapan E-Faktur dan Kepatuhan Pelaporan Wajib Pajak
Abstract
This study aims to determine how the influence of tax administration reforms that are applied as well as the application of e-invoices on tax compliance reporting of taxable entrepreneurs (PKP). The method for determining the sample is using the Accidental Sampling method. The number of samples is 73 respondents obtained from sample calculations with Slovin formula. Data collected by questionnaire. The questionnaire uses a 4-point Likert scale. Data analysis uses multiple linear regression analysis techniques. From the results of data analysis, the results obtained are a positive and significant relationship from the implementation of tax administration reforms and the application of e-invoices to PKP compliance in tax reporting.
Keywords: Tax Administration Reform; E-Invoice Implementation; PKP Reporting Compliance.
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References
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Nopiana, P. R., & Natalia, E. Y. (2018). Analisis sosialisasi pajak dan pemanfaatan teknologi informasi terhadap kepatuhan pelaporan spt wajib pajak di kepulauan riau. Jurnal Benefita, 3(2), 277–290.
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Omondi, Ochieng V; Nelson H. W. Wawire; Emmanuel O. Manyasa; and Gideon Kiguru Thuku. (2014). Effects of Tax Reform on Buoyancy and Elasticity of the Tax System in Kenya: 1963-2010. International Journal of Economic and Finance, Vol. 6, No. 10. Kenyatta University.
Punarbhawa, I. G. A. B., & Aryani, N. K. L. (2013). Pengaruh Reformasi Administrasi Perpajakan Dan Pengetahuan Perpajakan Terhadap Tingkat Kepatuhan Pengusaha Kena Pajak (PKP). E-Jurnal Akuntansi Universitas Udayana, 5(2), 381–397.
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Rizqiah, F. A., Astuti, E. S., & Yaningwati, F. (2014). Implementasi Elektronik Nomor Faktur (E-Nofa) Pajak Dalam Upaya Meningkatkan Pelaporan Wajib Pajak (Studi Pada Pegawai Pajak Di Kantor Pelayanan Pajak Pratama Surabaya Genteng). Ps Perpajakan, Jurusan Administrasi Bisnis, Fakultas Ilmu Administrasi Universitas Brawijaya,
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Sugiyono. (2017). Metodologi Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: CV Alfabeta.
Published
2021-03-25
How to Cite
DESY ARI PARAMITHA, Putu; SUPADMI, Ni Luh.
Reformasi Administrasi Perpajakan, Implementasi Penerapan E-Faktur dan Kepatuhan Pelaporan Wajib Pajak.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 3, p. 540-550, mar. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55618>. Date accessed: 04 dec. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i03.p02.
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