PUSPITASARI, DIAN ANGGRAINI and Supriyati, Supriyati (2015) The Influence of Taxation Knowledge and Income Tax Reporting In Article 21 Knowledge On Compliance and The Use Of E- Filing Required Tax Officer of STIE Perbanas Surabaya. Buletin Studi Ekonomi, 20 (1). pp. 43-50. ISSN ISSN 2580-531
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Abstract
This study aims to test the impact of taxation and income tax reporting in article 21 knowledge on compliance and the use of e-filing by tax payer as the officer of STIE Perbanas Surabaya.A quantitative analysis method (multiple linear regressions) was used to test the data (collected by using a questionnaire). The respondents are the officers of STIE Perbanas Surabaya (as tax payers)who use e-filing. By this research found that tax knowledge has no effect on the use of e-filing, while the income tax reporting in article 21 knowledge has an influence on the use of e-filing.
| Item Type: | Article |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Lecturer |
| Depositing User: | SUPRIYATI SUPRIYATI |
| Date Deposited: | 28 Jun 2020 22:52 |
| Last Modified: | 28 Jun 2020 22:52 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/6797 |
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