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

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

[img]
Preview
Text
13. Artikel Publikasi Jurnal Buletin Studi Ekonomi-Supriyati+Turnitin.pdf

Download (5MB) | Preview
[img]
Preview
Text
13.THE INFLUENCE_SUPRIYATI_UDAYANA_2015.pdf

Download (1MB) | Preview
Official URL: https://ojs.unud.ac.id/index.php/bse/article/view/...

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

Actions (login required)

View Item View Item