Research Article
Implementation of E-System to The Compliance of SME’S Taxpayers in KPP Pratama Gianyar Region
@INPROCEEDINGS{10.4108/eai.7-9-2021.2317744, author={Cokorda Krisna Yudha and Cok Istri Ratna Sari Dewi}, title={Implementation of E-System to The Compliance of SME’S Taxpayers in KPP Pratama Gianyar Region}, proceedings={Proceedings of the 1st Warmadewa International Conference on Science, Technology and Humanity, WICSTH 2021, 7-8 September 2021, Denpasar, Bali, Indonesia}, publisher={EAI}, proceedings_a={WICSTH}, year={2022}, month={6}, keywords={e-system taxation; compliance of sme’s taxpayers}, doi={10.4108/eai.7-9-2021.2317744} }- Cokorda Krisna Yudha
Cok Istri Ratna Sari Dewi
Year: 2022
Implementation of E-System to The Compliance of SME’S Taxpayers in KPP Pratama Gianyar Region
WICSTH
EAI
DOI: 10.4108/eai.7-9-2021.2317744
Abstract
The Covid-19 virus pandemic has had a huge impact on various aspects of life to aspects of economic stability both domestically and abroad. Information technology is expected to develop for various sectors due to restrictions due to the Covid-19 pandemic. Directorate General of Taxation also developed its technology to reduce the impact of the spread of the virus, so that all taxpayers do not need to go to the tax office to report their tax period and annual. The online service can be accessed on the www.djp.go.id page. The population in this study is SME’Ss registered in KPP Pratama Gianyar Regency, the determination of samples using slovin formula in determining the number of 100 SME’Ss. The Analysis method used in this study was multiple linear regression tests. The results of this study received a hypothesis that the E-System positively affects the compliance of SME’S taxpayers. The advice that can be given for further research is to conduct research on SME’S Taxpayers in other regions, as well as add other factors that can affect taxpayer compliance in Indonesia.
