Literature Review Pengaruh Penerapan E-Filing Dan Sanksi Pajak Terhadap Kepatuhan Pelaporan Spt Tahunan Wajib Pajak Orang Pribadi

Rahmawati, Aulia Alief; Khasanah, Uswatun; Kuntadi, Cris

doi:10.38035/jim.v1i1.33

Cited by 2 publications

(2 citation statements)

References 7 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…With firm sanctions, entrepreneurs will be more aware of when and how much to deposit their tax obligations. This result is certainly in line with some recent research by Luayyi et al (2022), Masudah et al (2022), Ristanti et al (2022), andSoge et al (2022).…”

Section: The Effect Of Tax Sanction On Taxpayer Compliancesupporting

confidence: 92%

The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi

Hernando,

Mansur,

Prasetyo

2023

JCA

View full text Add to dashboard Cite

This study examines the effect of the Tax Harmonization Law and Tax Sanctions on MSME Taxpayer Compliance in Jambi City. The research was conducted during the omicron variant of the covid-19 pandemic that hit in 2022. The study was tested on the MSME population in Jambi City with a sample of MSMEs in various sectors totaling 50 participants. Data were collected by distributed questionnaires and analyzed by Warp PLS 7.0. The results showed that the Tax Harmonization Law and Tax Sanctions had a significant positive effect on MSME Taxpayer Compliance in Jambi City. This research also contributes theoretically and practically and can be implemented for stakeholders and can be developed for further research.

show abstract

Section: The Effect Of Tax Sanction On Taxpayer Compliancesupporting

confidence: 92%

The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi

Hernando,

Mansur,

Prasetyo

2023

JCA

View full text Add to dashboard Cite

show abstract

“…Mengacu pada Pasal 1 ayat (3) Peraturan Direktur Jenderal Pajak (Perdirjen) Pajak Nomor PER-05/PJ/2017, sistem billing DJP adalah sistem elektronik yang dikelola DJP untuk menerbitkan dan mengelola kode billing yang merupakan bagian dari sistem penerimaan negara secara elektronik. Singkatnya, E-billing adalah sebuah proses pembayaran pajak yang dilakukan secara elektronik dengan menggunakan kode billing tersebut (Ristanti et al, 2022).…”

Section: Pendahuluanunclassified

Analisis Penerapan E-Billing Dalam Penyetoran Pajak Pada Satuan Kerja Stasiun Geofisika Gunungsitoli

Nainggolan,

Bate'e,

Waruwu

2024

JoM SME's

View full text Add to dashboard Cite

This research analyzes how e-billing is implemented in paying taxes at the Stasiun Geofisika Gunungsitoli. The research method used a qualitative method with a descriptive approach. Primary data was obtained through interviews and secondary data was obtained from official documents, related literature, and other relevant information sources. The research results show that tax payments at the Stasiun Geofisika Gunungsitoli have implemented e-billing, payments are made at the Gunungsitoli Post Office using cash payments and there are still delays in tax deposits. There are several obstacles to implementing e-billing at the Stasiun Geofisika Gunungsitoli, which include not being able to carry out Internet banking transactions due to not having an Internet banking token, the Internet network being unstable or slow, long queues at the post office payment counter, ATM receipts/proof of payment are easily erased, and lack of socialization regarding tax e-billing. Based on these findings, this research recommends that the Stasiun Geofisika Gunungsitoli strive to accelerate the implementation of electronic payment transactions so that tax payments can be made more quickly and easily, can be done anywhere, and avoid delays in tax deposits. It is also necessary to better understand the regulations for paying taxes to avoid tax sanctions. Keywords: E-billing; Tax Deposit; Electronic Tax Payment Application

show abstract

Literature Review Pengaruh Penerapan E-Filing Dan Sanksi Pajak Terhadap Kepatuhan Pelaporan Spt Tahunan Wajib Pajak Orang Pribadi

Cited by 2 publications

References 7 publications

The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi

The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi

Analisis Penerapan E-Billing Dalam Penyetoran Pajak Pada Satuan Kerja Stasiun Geofisika Gunungsitoli

Contact Info

Product

Resources

About