The Effect of Tax Rate, E-Billing Payment System, and E-Filling System on Micro, Small and Medium Enterprises (MSMEs) Taxpayer Compliance in Jakarta

被引：0

作者：

Prawati, Levana Dhia ^{[1
]}

Setyawan, Martinus Hanung ^{[2
]}

Elsera, Michsel ^{[3
]}

机构：

[1] Bina Nusantara Univ, Fac Econ & Commun, Accounting Dept, Jakarta 11480, Indonesia

[2] Minist Finance Republ, Directorate Gen Treasury, Jakarta, Indonesia

[3] RSA Consult, Tax Consulting Dept, Jakarta 11480, Indonesia

来源：

PROCEEDINGS OF 2020 INTERNATIONAL CONFERENCE ON INFORMATION MANAGEMENT AND TECHNOLOGY (ICIMTECH) | 2020年

关键词：

determination of tax rate; e-billing system; e-filing system; taxpayer compliance;

D O I：

10.1109/icimtech50083.2020.9211205

中图分类号：

TP301 [理论、方法];

学科分类号：

081202 ;

摘要：

The purpose of this study is to find the determining factors of Micro, Small and Medium Enterprises (MSMEs) Taxpayer compliance in KPP Pratama Kebon Jeruk Satu. The sample in this research uses Slovin formula with the total sample as many as 100 respondents. The primary data using questionnaires and analyzed with multiple linear regression method. The results indicated that the determination of tax rate and the implementation of e-billing system have a significant impact to Taxpayer compliance, while the implementation of e-filing system have no significant impact to Taxpayer compliance on Micro, Small and Medium Enterprises (MSMEs) in KPP Pratama Kebon Jeruk Satu.

引用

页码：715 / 719

页数：5