PENGARUH PENGETAHUAN PERPAJAKAN DAN PENGETAHUAN PELAPORAN PAJAK PENGHASILAN PASAL 21 TERHADAP KEPATUHAN DAN PENGGUNAAN E-FILING WAJIB PAJAK PEGAWAI STIE PERBANAS SURABAYA
Daftar Isi:
- National income mostly derived from tax payments made by the Taxpayer. Current tax receipts has very important role in national wellbeing. Modern technological advances provide new innovations to simplify tax reporting procedures by using e-filing, tax reporting no longer complicated and can be done online so there is no excuse from taxpayer for not reporting tax. This study aims to test whether the influence of knowledge of taxation and income tax reporting in article 21 knowledge on compliance and the use of e-filing by taxpayer as the officer of STIE Perbanas Surabaya. Method in this study is a quantitative method using primary data. Researcher using multiple linear regression to test the data collection using a questionnaire to test the hypothesis. Taxpayer as the officers of STIE Perbanas Surabaya who use e-filing is the sample selected by the researcher. Keywords : taxation knowledge, income tax reporting in article 21 knowledge, taxpayer compliance, the use of e-filing.