Universitas Bhayangkara Jakarta Raya

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Yuniati, Triana (2020) Effect of E-Facture and E-Nofa Implementation on Tax Compliance (A Case Study at KPP Pratama Madya Bekasi). Sekolah Tinggi Ilmu Ekonomi Kusuma Negara (JRBEE), Sekolah Tinggi Ilmu Ekonomi Kusuma Negara (JRBEE).

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Official URL: https://e-journal.stie-kusumanegara.ac.id/index.ph...

Abstract

This study aims to analyze the effect of the e-Factureand e-Nofa systems on taxable entrepreneur compliance. This type of research data was obtained from primary data where questionnaires were distributed to taxable entrepreneurs registered at KPP Pratama Madya Bekasi with the incidental sampling method. The research method in this thesis is to use quantitative research methods with a total sample of 90. The results show that (1) the application of the e-Facturesystem has a positive and significant effect on the compliance oftaxable entrepreneurs. (2) The application of the e-Nofa system has a positive and significant effect on Taxable Entrepreneur Compliance. (3) The implementation of e-Factureand e-Nofa has a simultaneous effect on Taxable Entrepreneur Compliance. Keywords:e-Facture, e-Nofa,Taxable Entrepreneur Compliance.

Item Type: Other
Subjects: Ilmu Sosial > Ekonomi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Triana Yuniarti
Date Deposited: 07 Sep 2020 01:41
Last Modified: 07 Sep 2020 01:41
URI: http://repository.ubharajaya.ac.id/id/eprint/5051

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