PENGARUH PENERAPAN SISTEM E-FILING, E-BILLING DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Abstract
Taxes have a mandatory to obligate and constrain which has regulated in law. Tax is the largest state income. A taxpayer should pay the tax to support the state development.Taxes entirely used for the welfare of society. Therefore, there are many factors that affect taxpayer compliance in paying taxes.
This research aims to explain and analyze the influence of implementation e-Filing system, e-Billing and tax knowledge to compliance of individual taxpayer in Boyolali Regency. Specifically, this study is a quantitative studies in which the data obtained was from primary sources. The data was collected by distributing a questionnaires to individual taxpayers in Boyolali Regency.
The result of this study indicates that implementation e-Filing system, e-Billing and tax knowledge give a positive influence toward compliance of individual taxpayer.