PENGARUH E-FILLING DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEPUASAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING
Daftar Isi:
- SUJANA. The Effect of E-Filling and E-Billing on Taxpayer Compliance with Taxpayer Satisfaction as Intervening Variable. Faculty of Economics, State University of Jakarta, 2020. This study was conducted to obtain empirical evidence regarding the Effect of EFilling and E-Billing on Taxpayer Compliance with Taxpayer Satisfaction as Intervening Variables. This study uses primary data with a sample of Lecturers and Employees at the Faculty of Economics, State University of Jakarta. The sampling technique uses purposive sampling with 60 respondents. Hypothesis testing uses multiple linear regression methods and path analysis using SPSS 26. Based on the results of the analysis and research conclusions. First, e-filling, ebilling and taxpayer satisfaction have a significant positive effect on taxpayer compliance. Second, e-filling and e-billing have a significant positive effect on taxpayer satisfaction. Third, e-filling and e-billing through taxpayer satisfaction with taxpayer compliance has an indirect effect. Increasing the use of e-filling and e-billing will increase the taxpayer satisfaction and at the taxpayer's compliance will also increase. Keywords: E-Filling, E-Billing, Taxpayer Compliance, Taxpayer Satisfaction