The Effect of E-Bupot Unification on Corporate Taxpayer Compliance in The Implementation of Tax Obligations in Jabodetabek
DOI:
https://doi.org/10.61098/jems.v1i2.72Keywords:
E-Bupot Unification, Socialization, Corporate Taxpayer, Compliance, Tax ObligationsAbstract
This research aims to determine the factors of e-Bupot Unification and socialization and understanding that influence the level of the corporate taxpayer in Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek). This research consists of three variables, two independent variables, and one dependent variable. The data distributed is primary data in the form of a questionnaire and secondary data obtained from corporate taxpayers in Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek). The Statistical method used was multiple regression analysis, a sample of 206 respondents was obtained. The research results show that the variables e-Bupot Unification (X1), Socialization, and Understanding (X2), and have a significant effect on Tax Payer Compliance (Y)
Downloads
References
As'ari, Nur Ghailina and Teguh Erawati. 2018. The Effect of Understanding Tax Regulations, Service Quality, Taxpayer Awareness and Tax Sanctions on Individual Taxpayer Compliance. Dewantara Journal of Accounting Vol. 2 No. 1.
Ainil Huda, The Effect of Perceptions of the Effectiveness of the Taxation System, Trust, Tax Rates and the Usefulness of NPWP on Compliance with Paying Taxes. Jom FEKON Vol. 2 No. 2 October. Pekanbaru: Riau University.2015
Diyat Suhendri,.The Effect of Knowledge, Tax Rates and Tax Sanctions on Compliance of Individual Taxpayers Conducting Business Activities and Free Work in Padang City. Scientific Article: Padang.2015
Fitria, P. A., & Supriyono, E. (2019). The Effect of Understanding Tax Regulations, Perceptions of Tax Rates, and Tax Justice on Taxpayer Compliance. ECONBANK: Journal of Economics and Banking, 1(1), 47-54. https://doi.org/10.35829/econbank.v1i1.7
Ghozali, I. (2018). Application of Multivariate Analysis with the IBM SPSS 25 Program. (2016). Application of Multivariate Analysis with the IBM SPSS25 Program (8th Edition). VIII.
I Kadek Litawan, I. P. N. (2021). The Effect of Modernization of the Tax Administration System, Intention to Pay Taxes, and the Taxpayer Environment on Compliance of Hotel and Restaurant Taxpayers. 252-265.
Ilhamsyah, R. (2016). The Effect of Taxpayer Understanding and Knowledge of Tax Regulations, Taxpayer Awareness, Service Quality and Tax Sanctions on Motor Vehicle Taxpayer Compliance.
Kotler, Philip. 2005. Marketing Management, Volume 1 and 2. Jakarta: PT Indeks Gramedia Group.
Mardiatmoko, G. (2020). The Importance of the Classical Assumption Test in Multiple Linear Regression Analysis.14(3), 333-342. https://doi.org/10.30598/barekengvol14iss3pp333-342
Prabawati, Y. T. (2017). The Effect of Modernization of the Tax Administration System, Service Quality, and Taxpayer Perceptions of Tax Sanctions on Taxpayer Compliance. STIE Perbanas Surabaya, 1-20.
Sani, A. (2016). The Effect of Taxpayer Morals, Taxpayer Attitudes, and Objective Norms on Tax Compliance Through Accounting Understanding.
Sarunan, W. K. (2015). The Effect of Modernization on Tax Administration System To Obedience of Individual Taxpayer And Tax Payer I The Primary Tax Office Manado. E Biling, 3(4), 518-526.
Sugiyono. (2017). Business Research Methods: Quantitative, Qualitative, Combination, and R&D Approaches. Bandung: Alfabeta.
Tarmidi, D., Fitria, N. giawan, & Purwaningsih, S. (2017). Analysis of Tax Compliance: Taxpayer Perceptions of E-Filling. Tax Accounting Media, 2(2), 9-22. http://journal.uta45jakarta.ac.id/index.php/MAP
Taufik, K. (2018). Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity. E3S Web of Conferences, 73.https://doi.org/10.1051/e3sconf/20187310022
Ummah, M. (2018). The Effect of Taxpayer Awareness, Tax Sanctions, Taxation Knowledge and Fiscal Services on Motor Vehicle Taxpayer Compliance in Semarang Regency. Journal of Economics, 1-14.
Wardani, D. K., & Rumiyatun. (2017). The Effect of Taxpayer Knowledge, Taxpayer Awareness, Motor Vehicle Tax Sanski, and Drive Thru Samsat System on Motor Vehicle Taxpayer Compliance. Accounting, 5.
Yogatama, A. (2014). Analysis of Factors Affecting Individual Taxpayer Compliance (Study in the KPP Pratama Semarang Candisari Area). Thesis, Diponegoro University Semarang, i-57.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Hubertus Maria Rosariandoko wijanarko, Afton Triadi

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.