Angraini, Yulian and Ompusunggu, Arles P. and Darmansyah, Darmansyah (2017) PENGARUH PELAYANAN KONSELING DAN PENERAPAN E-FAKTUR TERHADAP PENERIMAAN PAJAK, PEMEDIASI KEPATUHAN WAJIB PAJAK DI KPP PRATAMA DEPOK CIMANGGIS. Jurnal Ilmiah Ilmu Ekonomi (Jurnal Akuntansi, Pajak dan Manajemen), 5 (11). pp. 31-44. ISSN 2088-6969

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Abstract

Tax Revenue is supported by several factors such as the existence of counseling service, the implementation of electronic invoicing and tax compliance. The purpose of this study was to determine the effect of counseling services and the implementation of electronic invoicing to tax compliance and its impact on tax revenue. The population in this study is the taxable entrepreneurs were registered in the Tax Office Primary of Depok Cimanggis. The sample used in this study were 130 Taxable Entrepreneurs who reported the electronic notification letter of Value Added Tax. While the methods of data analysis using descriptive analysis and path analysis with the help of software SPSS.22 . Qualitative data were collected through questionnaire which was converted into interval data through the transformation of MSI so it could be analyzed statistically. Statistical tests using path analysis test value obtained on the first sub structure testing result that directly and indirectly influence the counseling service and the implementation of electronic invoicing to tax compliance by 26.2% with a positive direction. The second sub structure testing result that directly and indirectly influence the counseling service, implentation of electronic invoicing and tax compliance to tax revenues by 17.3% with a positive direction.

Item Type:	Article
Uncontrolled Keywords:	Counseling service, implementation of electronic invoicing, tax compliance, Path Analysis.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi
Depositing User:	Perpus ID UMMI
Date Deposited:	20 Sep 2017 02:48
Last Modified:	20 Sep 2017 02:48
URI:	http://eprints.ummi.ac.id/id/eprint/145

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