MODERNISASI SISTEM E-FAKTUR TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK DALAM ADMINISTRASI FAKTUR PAJAK

Abstract

Tax compliance can be identified from taxpayer compliance in registering, re-remitting tax returns, calculating and paying taxes payable, and paying arrears. In essence, taxpayer compliance is influenced by the condition of the tax administration system which includes tax service and tax enforcement. Improving tax administration itself is expected to encourage taxpayer compliance. The purpose of this study is to determine the effect of the variable modernization of electronic invoice numbering (e-Faktur) Value Added Tax on the level of compliance of Taxable Entrepreneurs in the application of invoice numbering at the Taxation Counseling and Consultation Service Office (KP2KP). The research approach used is descriptive research. This research was conducted at the Taxation Counseling and Consultation Service Office in the East Jakarta area, in this study the respondents were registered taxable entrepreneurs. The results showed that the e-Faktur system has a significant effect on the compliance of taxable entrepreneurs in the application of invoice numbering. The e-Faktur system has an effect of 31.3% on the compliance of taxable entrepreneurs in the application of invoice numbering, and the remaining 68.7% is influenced by other variables not examined.