PENGARUH PENERAPAN MODERNISASI NOMOR SERI FAKTUR PAJAK (e-NOFA) DAN APLIKASI FAKTUR PAJAK BERBENTUK ELEKTRONIK (e-FAKTUR) TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN TIMUR
| dc.contributor.author | Deswinna , Muchtia Risha | |
| dc.date.accessioned | 2022-06-29 | |
| dc.date.available | 2022-06-29 | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/113/pengaruh-penerapan-modernisasi-nomor-seri-faktur-pajak-e-nofa-dan-aplikasi-faktur-pajak-berbentuk-elektronik-e-faktur-terhadap-kepatuhan-wajib-pajak-pada-kantor-pelayanan-pajak-pratama-medan-timur | |
| dc.description.abstract | This study aims to determine the effected of practising a modernization tax invoice serial number (e-Nofa) and electronic tax invoice application (e-Faktur) to compliance of taxpayers at the tax office pratama east of medan. The method used in this research is descriptive quantitative with a survey approach. The population on this study is the taxable entrepreneurs registered at the tax office pratama east of Medan which is amount around 95 respondents. The sampling uses purposive sampling. This study uses primary data, data collected by carried out of field studies through questioneres as a research tools then that’s distributed to taxpayers and the data analysis technique uses is multipled linear regression. The results showed that the study has a significant sign between the effected of practising a modernization tax invoice serial number (e-Nofa)(Xₗ) to compliance of taxpayers (Y) and has not a significant sign between electronic tax invoice application (e-Faktur)(X₂) to compliance of taxpayer (Y). Simultaneously can be concluded that the effected of practising a modernization tax invoice serial number (e-Nofa) and electronic tax invoice application (e-Faktur) has a significant sign to the compliance of taxpayers at the tax office pratama east of medan | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Pajak, Perpajakan | en_US |
| dc.title | PENGARUH PENERAPAN MODERNISASI NOMOR SERI FAKTUR PAJAK (e-NOFA) DAN APLIKASI FAKTUR PAJAK BERBENTUK ELEKTRONIK (e-FAKTUR) TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN TIMUR | en_US |
| dc.type | Skripsi | en_US |
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