Pengaruh Tax Payment Gateway Pajakku Terhadap Kepatuhan Wajib Pajak Pada Perusahaan Yang Terdaftar Di KPP Pratama Makassar Selatan

Authors

  • Alya Mutia Universitas Muhammadiyah Makassar Author
  • Amran Universitas Muhammadiyah Makassar Author
  • Endang Winarsih Universitas Muhammadiyah Makassar Author

DOI:

https://doi.org/10.61220/

Keywords:

Tax, Payment Gateway, E-Billing, Tax Collection System, Taxpayer Compliance

Abstract

The aim of this research is to obtain an overview of the effect of implementing the Tax Payment Gateway on tax compliance. This type of research uses quantitative research methods with an associative approach. The sample used was 44 corporate taxpayers registered with KPP Pratama South Makassar. The data for this research were taken from distributing questionnaires using non-probability sampling techniques. Based on the results of data research using SPSS 22, it shows that the Tax Payment Gateway system has t count > t table, that is, the results show that Ha is accepted. Data Analysis This research uses simple regression analysis to analyze the variables. The results of this simple linear regression analysis research show that the Tax Payment Gateway has a positive and significant effect on tax compliance.

References

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Published

2024-12-25

Issue

Vol 2, No 2 (2024): Desember 2024

Section

Articles

License

Copyright (c) 2024 Alya Mutia, Amran, Endang Winarsih (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite

Pengaruh Tax Payment Gateway Pajakku Terhadap Kepatuhan Wajib Pajak Pada Perusahaan Yang Terdaftar Di KPP Pratama Makassar Selatan. (2024). Indonesian Journal of Taxation and Accounting, 2(2), 146-152. https://doi.org/10.61220/