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

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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

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