Pengaruh Penerapan Integrasi Elektronik Faktur Pajak (E-Faktur) dan Elektronik SPT (E-SPT) Masa PPN Terhadap Kepatuhan Pengusaha Kena Pajak di KPP Pratama Bukittinggi (Sumatera Barat)

Abstract

This research aims to find out whether the effect of the application of the integration of electronic tax invoices (e-invoices) and electronic SPT (e-SPT) VAT Periods to the level of compliance of taxable entrepreneurs in KPP Pratama Bukittinggi. The type of research used is associative research. The population used is all taxable entrepreneurs. While 100 research samples were taken using the incidental sampling method. The type of data used is quantitative data type. The data source in this study is primary data, data collection techniques are the distribution of questionnaires. Data analysis techniques multiple regression techniques, the classic assumption test, test the hypothesis using the f test and the coefficient of determination test (R2) the results of this study indicate that it is simultaneous. Variable e-invoicing (electronic invoicing) and e-SPT (electronic SPT) VAT Period have a significant effect on the compliance of taxable entrepreneurs.