DETERMINATION OF COMPLIANCE OF TAXABLE ENTREPRENEURS IN WONOSARI DISTRICT, GUNUNGKIDUL REGENCY, YOGYAKARTA

Authors

  • Ayu Lia Yasmita Development Economics Study Program, Universitas Tabanan
  • Hadijah Adeola Idowu Departement of Accounting Lagos State University, Lasu Main Rd, Ojo, Lagos 102101, Nigeria

DOI:

https://doi.org/10.26486/jramb.v9i1.3259

Keywords:

e-Invoice, e-notification VAT, compliance

Abstract

This study aims to determine whether there is an influence on the application of e-Faktur and application of e-SPT VAT on the level of compliance of Taxable Entrepreneurs Taxable Taxpayers. This study aims to be able to explain the external factors of taxpayers, namely the quality of service and sanctions that affect taxpayer compliance. This research also wants to discuss and understand about the existence of internal factors of taxpayers, which are able to strengthen or weaken the influence of these external factors. This research is quantitative with data collection techniques using questionnaires and interviews. The population of this study is MSME taxpayers who are in Wonosari District, Gunungkidul Regency, Special Region of Yogyakarta. The sample of this study were 102 MSME Taxable Entrepreneur Taxpayers who were in Wonosari District, Gunungkidul Regency, Special Region of Yogyakarta. Based on the results of this study indicate that: (1) There is an influence between the application of e-Faktur on the compliance of Taxable Entrepreneur Taxpayers, (2) There is no influence between the application of VAT e-SPT on Taxpayer compliance of Taxable Entrepreneurs. The results of this study can be used as a reference for the Tax Office in an effort to increase taxpayer compliance

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Published

2023-10-05

Issue

Vol. 9 No. 1: Mei 2023

Section

Jurnal Riset Akuntansi Mercu Buana (JRAMB)

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