PENGARUH PENERAPAN ELEKTRONIK NOMOR FAKTUR (E-NOFA) DAN KEPATUHAN PENGUSAHA KENA PAJAK TERHADAP PEMUNGUTAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SUKABUMI

Damayanti Hasim, Siska Suci (2019) PENGARUH PENERAPAN ELEKTRONIK NOMOR FAKTUR (E-NOFA) DAN KEPATUHAN PENGUSAHA KENA PAJAK TERHADAP PEMUNGUTAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SUKABUMI. Skripsi thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Siska Suci Damayanti Hasim (1530611067) Muhammadiyah University Sukabumi. Effect of Invoice Number Electronic Application (E-Nofa) and Compliance of Taxable Entrepreneurs Against Tax Collection. (Advisor Evi Martaseli, S.E., M.Ak and Dr.Darmo H Suwiryo, S.E., MM) This study aims to determine the Effect of Invoice Number Electronic Application (E-Nofa) and Compliance of Taxable Entrepreneurs Against Tax Collection. The variables used in this study are Electronic Number Invoice Application (E-Nofa) (X1), Compliance of Taxable Entrepreneurs (X2), and Tax Collection (Y). The sample used is Simple Random Sampling consisting of 97 Taxable Entrepreneurs who work with Pertamina. This study uses a quantitative method with an associative approach. The results of this study indicate that the application of electronic invoice numbers (ENofa) in a linear manner does not affect the collection, compliance with taxable entrepreneurs influences tax collection. Simultaneous testing results show that electronic invoicing of invoice numbers (E-Nofa) and compliance of taxable entrepreneurs influence together or simultaneously on tax collection.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Application of Invoice Number Electronics (E-Nofa), Compliance of Taxable Entrepreneurs, Tax Collection.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Perpus ID UMMI
Date Deposited: 24 Jul 2020 02:09
Last Modified: 24 Jul 2020 02:09
URI: http://eprints.ummi.ac.id/id/eprint/1473

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