Pengaruh E-Filing Terhadap Penerimaan Pajak Penghasilan Wajib Pajak Badan

Abstract

This study aims to determine the effect of e-Filing on Corporate Taxpayer Income Tax Receipts at one of the Tax Offices in the city of Bandung. Based on the research used, descriptive and verification research methods at one of the KPP in the city of Bandung. To obtain data and information that will support this research, namely by collecting primary data and an in-depth description of the effect of e-Filing on Corporate Taxpayer Income Tax Receipts. The results of the correlation analysis showed a coefficient of 0.705. The regression estimation result is 15,581, showing the Corporate Taxpayer Income Tax Receipt value. If e-Filing increases in units, the acquisition of tax revenue will increase by 12.59 units. A positive sign indicates that the better the e-Filing, the more Income Tax receipts will also increase. A coefficient of determination of 0.496 indicates that e-Filing affects Corporate Taxpayer Income Tax Receipts by 49.6%, and the remaining 50.4% influences other factors not examined by the author, such as Corporate Taxpayer Compliance at one of the Tax Offices in the City Bandung.

Article 23 Income Tax Calculation System for Expedition Services

“…Tax is a mandatory contribution imposed on every taxpayer or tax object they own and handed over to the government as a source of state revenue. Rahmawati, Yusup, et al, 2022) One source of state revenue, namely income tax, has made the most significant contribution to development in this country, one of which is Income Tax Article 23 (PPh Article 23). (Farida et al, 2022;Septelia et al, 2021) Income tax article 23 (PPh article 23) is a tax withheld on income received or earned by domestic taxpayers as well as permanent business establishments with any name and in any form originating from capital, rendering services, or carrying out activities other than those which have been withheld by PPh article 21, including dividends, royalties, gifts and awards, rent, income in connection with the use of assets and compensation for certain services.…”