| الوصف: |
The purpose of this research is to find out if there is significant implemention on the e-Faktur, e-SPT PPN application against the Taxpayer compliance Agencies and to find out how big the influence both partial and simultaneous. This research is held at Tax Service Madya Medan. The method used in this research is descriptive method with the survey approach. The collection of data and information held by field research through a questionnaire as a research tool to spread out the taxpayer registered in Tax Service Madya Medan and library reserach. The Data used for this research is e-Faktur, e-SPT VAT application. The data used for this research is qualitative data which are quanitified by using ordinal scale and Likert scales, which are converted into interval data and analyzed by using multiple regression analysis. Based on the results of analysis, in partial can be inferred that there was not a significant influence between e-Faktur application variables (X1) against tax payer compliance (Y) with the total significant of t 0,135 > 0,05 and there are significant influence between e-SPT VAT variables (X2) against tax payer compliance (Y) with the total significant of t 0,000 < 0,05. Based on the results of the analysis are simultaneously can be inferred that there is significant influence between e-Faktur application variables (X1), the application of e-SPT PPN (X2) against tax payer compliance (Y) of 35,1%. While the influence of the other variables which are not observed is equal to 64,9%. ; 140522027 |