Faktor Anteseden Penerapan E-Filling pada Masa Pandemi COVID-19
The purpose of this study is to analyze the effect of income on taxpayer behavior and individual taxpayer compliance, e-filing policy on taxpayer behavior and individual taxpayer compliance, taxpayer behavior on individual taxpayer compliance, income and e-filing policies towards individual taxpaye...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Yudharta Pasuruan
2022-07-01
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| Series: | Sketsa Bisnis |
| Subjects: | |
| Online Access: | https://jurnal.yudharta.ac.id/v2/index.php/SKETSABISNIS/article/view/3058 |
| _version_ | 1797771710008655872 |
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| author | Dadang Eko Budiraharjo Dwi Orbaningsih |
| author_facet | Dadang Eko Budiraharjo Dwi Orbaningsih |
| author_sort | Dadang Eko Budiraharjo |
| collection | DOAJ |
| description |
The purpose of this study is to analyze the effect of income on taxpayer behavior and individual taxpayer compliance, e-filing policy on taxpayer behavior and individual taxpayer compliance, taxpayer behavior on individual taxpayer compliance, income and e-filing policies towards individual taxpayer compliance. individual taxpayer compliance through taxpayer behavior. The research method used is PLS on 91 taxpayer respondents at the North Malang Primary Tax Office by using accidental sampling. The results show that the effect of income on taxpayer behavior is negative and insignificant, e-filing policy on taxpayer behavior is positive and insignificant, taxpayer behavior towards personal taxpayer compliance is negative and significant, income on personal taxpayer compliance is positive. and significantly, e-filing policy on personal taxpayer compliance is positive and significant, income and e-filing policy on personal taxpayer compliance through taxpayer behavior has a significant effect.
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| first_indexed | 2024-03-12T21:40:32Z |
| format | Article |
| id | doaj.art-8c3ecbd31bc545fb901153bd657cefdf |
| institution | Directory Open Access Journal |
| issn | 2356-3672 2460-0989 |
| language | English |
| last_indexed | 2024-03-12T21:40:32Z |
| publishDate | 2022-07-01 |
| publisher | Universitas Yudharta Pasuruan |
| record_format | Article |
| series | Sketsa Bisnis |
| spelling | doaj.art-8c3ecbd31bc545fb901153bd657cefdf2023-07-26T23:21:01ZengUniversitas Yudharta PasuruanSketsa Bisnis2356-36722460-09892022-07-019110.35891/jsb.v9i1.3058Faktor Anteseden Penerapan E-Filling pada Masa Pandemi COVID-19Dadang Eko Budiraharjo0Dwi Orbaningsih1Program Pasca Sarjana Magister Managemen Universitas Gajayana, IndonesiaProgram Pasca Sarjana Magister Managemen Universitas Gajayana, Indonesia The purpose of this study is to analyze the effect of income on taxpayer behavior and individual taxpayer compliance, e-filing policy on taxpayer behavior and individual taxpayer compliance, taxpayer behavior on individual taxpayer compliance, income and e-filing policies towards individual taxpayer compliance. individual taxpayer compliance through taxpayer behavior. The research method used is PLS on 91 taxpayer respondents at the North Malang Primary Tax Office by using accidental sampling. The results show that the effect of income on taxpayer behavior is negative and insignificant, e-filing policy on taxpayer behavior is positive and insignificant, taxpayer behavior towards personal taxpayer compliance is negative and significant, income on personal taxpayer compliance is positive. and significantly, e-filing policy on personal taxpayer compliance is positive and significant, income and e-filing policy on personal taxpayer compliance through taxpayer behavior has a significant effect. https://jurnal.yudharta.ac.id/v2/index.php/SKETSABISNIS/article/view/3058incometaxpayer behaviortaxpayer compliancekepatuhan wajib pajakpajak onlinee-filling |
| spellingShingle | Dadang Eko Budiraharjo Dwi Orbaningsih Faktor Anteseden Penerapan E-Filling pada Masa Pandemi COVID-19 Sketsa Bisnis income taxpayer behavior taxpayer compliance kepatuhan wajib pajak pajak online e-filling |
| title | Faktor Anteseden Penerapan E-Filling pada Masa Pandemi COVID-19 |
| title_full | Faktor Anteseden Penerapan E-Filling pada Masa Pandemi COVID-19 |
| title_fullStr | Faktor Anteseden Penerapan E-Filling pada Masa Pandemi COVID-19 |
| title_full_unstemmed | Faktor Anteseden Penerapan E-Filling pada Masa Pandemi COVID-19 |
| title_short | Faktor Anteseden Penerapan E-Filling pada Masa Pandemi COVID-19 |
| title_sort | faktor anteseden penerapan e filling pada masa pandemi covid 19 |
| topic | income taxpayer behavior taxpayer compliance kepatuhan wajib pajak pajak online e-filling |
| url | https://jurnal.yudharta.ac.id/v2/index.php/SKETSABISNIS/article/view/3058 |
| work_keys_str_mv | AT dadangekobudiraharjo faktorantesedenpenerapanefillingpadamasapandemicovid19 AT dwiorbaningsih faktorantesedenpenerapanefillingpadamasapandemicovid19 |