Suchergebnisse

This research was intended to know of ease of use of e – faktur and the usefulness of e – faktur to tax payers compliance with understanding the internet as a moderating variable in The South Makassar Primary Tax Office. The population in this study were taxpayers registered at KPP Pratama South Makassar, namely 83,501 taxpayers, while the sample of this study were 100 taxable entrepreneurs who registered using e-invoice at KPP Pratama South Makassar. The data analysis technique used descriptive statistical techniques and Multiple Linear Regression assisted by SPSS 25.0. The results of the research showed that ease of use of e – faktur and the usefulness of e – faktur positively and significantly affect on the tax payers compliance. understanding the internet can not moderate the effect of ease of use of e – faktur and the usefulness of e – faktur on tax compliance.

The Effect of Tax Socialization, Utilization of Information Technology, and Implementation of PP No. 23 of 2018 on the Compliance of MSME Taxpayers Registered at the West Makassar KPP Pratama. Supervisor Mrs. Andi Nurwanah and Mr. Muhammad Abdhu. This study aims to determine and analyze the effect of Tax Socialization, Utilization of Information Technology, and Application of Government Regulation No. 23 of 2018 on the compliance of MSME taxpayers registered at the West Makassar Pratama Tax Service Office. This research is a quantitative research and the types of data used in this research are primary and secondary data. Data collection techniques using questionnaires (Questionnaire) and documentation. The data analysis method used is descriptive analysis method with data quality testing, classical assumption test and hypothesis testing. Based on the results of the research that has been done, it is known that the effect of tax socialization, the use of information technology and the application of PP no. 23 of 2018 has a significant positive effect on taxpayer compliance where the more frequent tax socialization activities, utilizing information technology and the application of PP no. 23 of 2018 with a tariff of 0.5% can help improve taxpayer compliance for MSME actors

The purpose of this research is to analyze and elaborate determinants of tax compliance in the perspective of the theory of planned behavior and stakeholder theory. This research is conducted on a population consisting of corporate taxpayers registered at the Directorate General of Taxes in the region of South Sulawesi. This research uses proportional random sampling to determine the samples. There are 560 respondents out of 1,000 exemplars of distributed questionnaires who are willing to participate. The analysis is conducted by using Partial Least Square (PLS). The result reveals that the behavior of the taxpayers has a positive and significant effect on the intention to tax compliance. The establishment of tax professional behavior to comply can encourage positive behavior of taxpayers, thus, the welfare of the society can be achieved. Subjective norm has a positive and significant effect on the intention to tax compliance. This research focuses on corporate taxpayers; hence, the researchers add social awareness based on stakeholder theory. This research depicts corporate taxpayers as entity that mingles with the society. Therefore, social awareness and cultural adaptation with the social environment through tax payment is a must.