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The Effect of Tax Rate, E-Billing Payment System, and E-Filling System on Micro, Small and Medium Enterprises (MSMEs) Taxpayer Compliance in Jakarta

机译:税率,电子账单支付系统和电子账单系统对雅加达中小微企业(MSMEs)纳税人合规性的影响

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The purpose of this study is to find the determining factors of Micro, Small and Medium Enterprises (MSMEs) Taxpayer compliance in KPP Pratama Kebon Jeruk Satu. The sample in this research uses Slovin formula with the total sample as many as 100 respondents. The primary data using questionnaires and analyzed with multiple linear regression method. The results indicated that the determination of tax rate and the implementation of e-billing system have a significant impact to Taxpayer compliance, while the implementation of e-filing system have no significant impact to Taxpayer compliance on Micro, Small and Medium Enterprises (MSMEs) in KPP Pratama Kebon Jeruk Satu.
机译:这项研究的目的是找到KPP Pratama Kebon Jeruk Satu中的微型,小型和中型企业(MSMEs)纳税人合规性的决定因素。本研究中的样本使用Slovin公式,样本总数多达100名。原始数据采用问卷调查,并采用多元线性回归方法进行分析。结果表明,税率的确定和电子计费系统的实施对纳税人的合规性有显着影响,而电子申请系统的实施对微型,中小型企业(MSMEs)的纳税人的合规性没有显着影响。在KPP Pratama Kebon Jeruk Satu。

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