{"title":"实施电子申报系统、电子开单系统及税收法规理解对KPP个人纳税人合规性的影响","authors":"Feibiola Lolombulan, Jessy Warongan, Meily Kalalo","doi":"10.55927/jfbd.v2i1.3325","DOIUrl":null,"url":null,"abstract":"The purpose of this study was to determine the effect of implementing the E-Filing, E-Billing system and understanding of tax regulations on individual taxpayer compliance at KPP Pratama Manado. This type of research is quantitative research by distributing questionnaires. The analytical method used is multiple linear regression analysis with the help of SPPS version 23. The results of this study indicate that the application of the E-Filing system and understanding of tax regulations has a positive effect on individual taxpayer compliance, while the application of the E-Billing system has a negative effect on mandatory compliance. personal tax.","PeriodicalId":189308,"journal":{"name":"Journal of Finance and Business Digital","volume":"2023 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Effect of Implemanting E-Filing System, E-Billing System and Understanding of Tax Regulations on Individual Taxpayer Compliance at KPP Pratama Manado\",\"authors\":\"Feibiola Lolombulan, Jessy Warongan, Meily Kalalo\",\"doi\":\"10.55927/jfbd.v2i1.3325\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study was to determine the effect of implementing the E-Filing, E-Billing system and understanding of tax regulations on individual taxpayer compliance at KPP Pratama Manado. This type of research is quantitative research by distributing questionnaires. The analytical method used is multiple linear regression analysis with the help of SPPS version 23. The results of this study indicate that the application of the E-Filing system and understanding of tax regulations has a positive effect on individual taxpayer compliance, while the application of the E-Billing system has a negative effect on mandatory compliance. personal tax.\",\"PeriodicalId\":189308,\"journal\":{\"name\":\"Journal of Finance and Business Digital\",\"volume\":\"2023 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-03-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Finance and Business Digital\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.55927/jfbd.v2i1.3325\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Finance and Business Digital","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.55927/jfbd.v2i1.3325","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究的目的是确定在KPP Pratama Manado实施E-Filing, E-Billing系统和税收法规的理解对个人纳税人合规性的影响。这种类型的研究是通过分发问卷进行定量研究。分析方法为多元线性回归分析，使用SPPS version 23进行分析。本研究结果表明，电子申报系统的应用和对税收法规的理解对个人纳税人的合规有积极影响，而电子开单系统的应用对强制性合规有消极影响。个人税。
The Effect of Implemanting E-Filing System, E-Billing System and Understanding of Tax Regulations on Individual Taxpayer Compliance at KPP Pratama Manado
The purpose of this study was to determine the effect of implementing the E-Filing, E-Billing system and understanding of tax regulations on individual taxpayer compliance at KPP Pratama Manado. This type of research is quantitative research by distributing questionnaires. The analytical method used is multiple linear regression analysis with the help of SPPS version 23. The results of this study indicate that the application of the E-Filing system and understanding of tax regulations has a positive effect on individual taxpayer compliance, while the application of the E-Billing system has a negative effect on mandatory compliance. personal tax.
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