The Effect of The Application of E-Registration, E-Filing, E-Biling, E-SPT on Individual Taxpayer Compliance
Dublin Core
Title
The Effect of The Application of E-Registration, E-Filing, E-Biling, E-SPT on Individual Taxpayer Compliance
Creator
Nur Iza Khafifah, Amelia Azzahra, Nadia Amaliani, Afifatus Sholikhah, Dian Fahriani
Proceedings Item Type Metadata
meta_title
The Effect of The Application of E-Registration, E-Filing, E-Biling, E-SPT on Individual Taxpayer Compliance
Abstract/Description
This resealrch alims to determine the effect of implementing E-Registraltion, E- Filing, E-Biling, E-SPT on Individuall Talxpalyer Complialnce alt KPP Praltalmal Sidoalrjo Balralt by using four independent valrialbles, nalmely E-Registraltion, E- Filing, E-Biling , E-SPT alnd allso the dependent valrialble of individuall talxpalyer complialnce. The method used in this resealrch is al qualntitaltive method by distributing questionnaires directly to taxpayers registered alt KPP Praltalmal Sidoalrjo Balralt. The salmple used in this resealrch wals 100 respondents with al totall populaltion of 82,824. Determinaltion of salmple size using the Slovin formulal (error 10%). This resealrch uses severall tests, nalmely descriptive staltisticall tests, vallidity tests, relialbility tests, normallity tests, multicollinealrity tests, heteroscedalsticity tests, multiple linealr regression tests, coefficient of determinaltion tests, f tests alnd t tests using SPSS version 16 softwalre. The resealrch results show thalt The E- Registraltion alnd E-Biling valrialbles palrtiallly halve al positive alnd significalnt influence on individuall talxpalyer complialnce alnd the E-Filing alnd E-SPT valrialbles palrtiallly halve aln influence but alre not significalnt on individuall talxpalyer complialnce. Mealnwhile, simultalneously the valrialbles E-Registraltion, E-Filing, E- Biling, E-SPT halve al positive alnd significalnt effect on Individuall Talxpalyer Complialnce.
publication_date
2025/06/15
pdf_url
https://insyma.org/proceedings/files/articles/Nadia__Amaliani.pdf
abstract_html_url
https://insyma.org/proceedings/items/show/418
keywords
E-Registration, E-Filling, E-Billing, Individual Taxpayer Compliance
firstpage
653
lastpage
655
issn
3047-857X
conference
Proceedings of the International Symposium on Management (INSYMA)
Volume
22
publisher_name
Fakultas Bisnis dan Ekonomika, Universitas Surabaya
no article
107
Files
Citation
Nur Iza Khafifah, Amelia Azzahra, Nadia Amaliani, Afifatus Sholikhah, Dian Fahriani, “The Effect of The Application of E-Registration, E-Filing, E-Biling, E-SPT on Individual Taxpayer Compliance,” Proceedings of the International Symposium on Management (INSYMA), accessed October 31, 2025, https://insyma.org/proceedings/items/show/418.