The Effect Of Self Assessment System On Restaurant Tax Receiving In Badan Pengelolaan Pendapatan Daerah Kabupaten Sumedang

Abstract

The core of the problem in this study is the level of compliance of Taxable Entrepreneurs (PKP) in Sumedang Regency, which fluctuates in issuing tax invoices and in reporting VAT Periodic SPTs. This study aims to determine the effect of the application of the e-Faktur application on the level of compliance of the Taxable Penngusha at KPP Pratama Sumedang. This research method uses quantitative descriptive with a survey approach. The sampling technique used was random sampling with the number of samples used as many as 94 respondents. Research data obtained through the distribution of questionnaires and observation. The data analysis technique used is simple linear regression. The results showed that the application of the electronic tax invoice application (e-Faktur version 3.0) had a positive and significant effect on the compliance of Taxable Entrepreneurs at KPP Pratama Sumedang.