Authors:

I Nyoman Toni Artana Putra, Ni Ketut Lely Aryani Merkusiwati

Abstract:

“Issues concerning tax compliance are important because non-tax compliance will simultaneously lead to tax avoidance efforts, resulting in reduced deposits of tax funds to the state coffers. In order for the taxpayer compliance level to increase, it is necessary to note the factors that influence taxpayer compliance. The purpose of this study is to determine the effect of tax amnesty and e-filing on taxpayer compliance. This research was conducted in Badung regency with its population is all individual taxpayer in Badung regency. The number of samples in this study as many as 100 respondents, with sampling method used is accidental sampling. Based on the results of the analysis, tax amnesty and e-filing simultaneously have a significant effect on the taxpayer compliance of individuals. The results of this study also indicate that tax amnesty and e-filing partially have a positive and significant effect on the taxpayer compliance of individuals. Keywords: Compliance, Tax Amnesty, e-Filing”

Keywords

Compliance, Tax Amnesty, e-Filing

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-38717

Published

2018-08-08

How To Cite

PUTRA, I Nyoman Toni Artana; MERKUSIWATI, Ni Ketut Lely Aryani. Pengaruh Tax Amnesty dan E-Filing pada Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Badung.E-Jurnal Akuntansi, [S.l.], v. 24, n. 3, p. 2121-2147, aug. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-38717. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2018.v24.i03.p18.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 24 No 3 (2018)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License