THE INFLUENCE OF TAXATION KNOWLEDGE AND INCOME TAX REPORTING IN ARTICLE 21 KNOWLEDGE ON COMPLIANCE AND THE USE OF E- FILING REQUIRED TAX OFFICER OF STIE PERBANAS SURABAYA
on
Authors:
Dian Anggraini Puspitasari, . Supriyati
Abstract:
“The Influence Of Taxation Knowledge And Income Tax Reporting In Article 21 Knowledge On Compliance And The Use Of E- Filing Required Tax Officer Of Stie Perbanas Surabaya. This study aims to test the impact of taxation and income tax reporting in article 21 knowledge on compliance and the use of e-filing by tax payer as the officer of STIE Perbanas Surabaya. A quantitative analysis method (multiple linear regressions) was used to test the data (collected by using a questionnaire). The respondents are the officers of STIE Perbanas Surabaya (as tax payers) who use e-filing. By this research found that tax knowledge has no effect on the use of e-filing, while the income tax reporting in article 21 knowledge has an influence on the use of e-filing. Keywords: taxation knowledge, income tax reporting in article 21 knowledge, tax payer compliance, the use of e-filing”
Keywords
taxation knowledge, income tax reporting in article 21 knowledge, tax payer compliance, the use of e-filing
Downloads:
Download data is not yet available.
References
References Not Available
PDF:
https://jurnal.harianregional.com/bse/full-19041
Published
2016-03-02
How To Cite
ANGGRAINI PUSPITASARI, Dian; SUPRIYATI, .. THE INFLUENCE OF TAXATION KNOWLEDGE AND INCOME TAX REPORTING IN ARTICLE 21 KNOWLEDGE ON COMPLIANCE AND THE USE OF E- FILING REQUIRED TAX OFFICER OF STIE PERBANAS SURABAYA.Buletin Studi Ekonomi, [S.l.], mar. 2016. ISSN 2580-5312. Available at: https://jurnal.harianregional.com/bse/id-19041. Date accessed: 08 Jul. 2024.
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.20.NO.1.FEBRUARI 2015 (PP 1-82)
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
Discussion and feedback