税率、电子计费支付系统和电子填报系统对雅加达中小微企业纳税人合规性的影响

2020 International Conference on Information Management and Technology (ICIMTech) Pub Date : 2020-08-01 DOI:10.1109/ICIMTech50083.2020.9211205

Levana Dhia Prawati, Martinus Hanung Setyawan, Michsel Elsera

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引用次数: 2

摘要

本研究的目的是寻找KPP Pratama Kebon Jeruk Satu中小微企业(MSMEs)纳税人合规的决定因素。本研究样本采用斯洛文公式，总样本多达100人。主要数据采用问卷调查，并采用多元线性回归方法进行分析。结果表明，税率的确定和电子计费系统的实施对纳税人的合规性有显著影响，而电子申报系统的实施对KPP Pratama Kebon Jeruk Satu的中小微企业纳税人的合规性没有显著影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Effect of Tax Rate, E-Billing Payment System, and E-Filling System on Micro, Small and Medium Enterprises (MSMEs) Taxpayer Compliance in Jakarta

The purpose of this study is to find the determining factors of Micro, Small and Medium Enterprises (MSMEs) Taxpayer compliance in KPP Pratama Kebon Jeruk Satu. The sample in this research uses Slovin formula with the total sample as many as 100 respondents. The primary data using questionnaires and analyzed with multiple linear regression method. The results indicated that the determination of tax rate and the implementation of e-billing system have a significant impact to Taxpayer compliance, while the implementation of e-filing system have no significant impact to Taxpayer compliance on Micro, Small and Medium Enterprises (MSMEs) in KPP Pratama Kebon Jeruk Satu.

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2020 International Conference on Information Management and Technology (ICIMTech)

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