Questioning the E-Invoicing System, Tax E-Billing & E-Filling Systems against Amount of VAT Receipt [Menyoal Sistem E-Faktur, Kanal E-Billing Pajak & E-Filling Terhadap Jumlah Penerimaan PPN]

Benyamin Melatnebar Wuarmanuk

Abstract


This research was conducted to test whether there was an effect on the independent variables consisting of; (Registered corporate taxpayer, e-Invoice, e-Billing, and e-Filling) on the dependent variable, namely Value Added Tax receipts, both partially and simultaneously testing. The data obtained by the authors for the study; came from the Tangerang West Pratama Tax Office, which consisted of the number of Registered corporate taxpayer, the number of e-Invoices, the number of e-Billing deposited by PKP, and the number of e-Filling reported by PKP Value Added Tax receipts. The author uses a causal research design in his research methodology with a total sample of 48 pieces. The sample selection method used by the author is sampling by determining special characteristics, and the data type is secondary data, using a data collection for 4 years. Before conducting a hypothesis test, data is obtained using a data collection technique. From the existing data, an analysis is carried out by testing classical assumptions. The hypothesis test uses the method of multiple linear regression statistical analysis. The author obtained the following research results: (1) The test results were partly proven that Registered Taxable Income and e-Billing had a negative effect and also significant towards the acceptance of Value Added Tax, but e-Invoice had no effect on the Value Added Tax receipt, while e -Filling has a positive effect and also has a significant effect on Value Added Tax receipts. (2) Simultaneous test results prove that Taxable Registered Entrepreneurs, e-Invoice, e-Billing and e-Filling have a positive and significant effect on Value Added Tax revenue.


Keywords


Registered corporate taxpayer; e-Invoice, e-Billing; e-Filling; Value Added Tax Receipt

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DOI: https://doi.org/10.30874/comdev.2018.340

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