Pengaruh pemahaman PPh 21 dan e-billing terhadap kepatuhan terkait pelaporan pajak

Authors

  • Dhiyausy Syamsi Ash Shofy Program Studi Akuntansi, Universitas Islam Negeri Maulana Malik Ibrahim Malang

Keywords:

Understanding of PPh 21; e-‎billing; tax reporting ‎compliance

Abstract

This study aims to investigate the influence of understanding of PPh 21 (Income Tax Article 21) and E-Billing on tax compliance related to reporting. The research was conducted using regression analysis method on data collected from respondents involved in tax reporting within an organization. The independent variables in this study are understanding of PPh 21 and understanding of E-Billing, while the dependent variable is tax compliance related to reporting. The analysis results indicate that understanding of E-Billing has a significant influence on tax reporting compliance, while understanding of PPh 21 does not have a significant influence. This implies that organizations and individuals need to pay greater attention to the understanding and implementation of E-Billing as an important factor in enhancing tax reporting compliance. This research provides a better understanding of the factors influencing tax compliance related to reporting and serves as a basis for better decision-making in efforts to improve tax compliance.

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Published

2023-08-31

How to Cite

Ash Shofy, D. S. (2023). Pengaruh pemahaman PPh 21 dan e-billing terhadap kepatuhan terkait pelaporan pajak. Maliki Interdisciplinary Journal, 1(2), 355–363. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/4355

Issue

Vol. 1 No. 2 (2023): AUGUST

Section

Articles

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