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Journal

PENGARUH PENERAPAN APLIKASI E-FAKTUR TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 13 No. 1 (2020)

DOI
10.52062/jakd.v13i1.1431
ISSN
2621-6787, 1978-4848
Published
2020-12-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to see the effect of the application of e-invoices on the compliance of taxable entrepreneurs in Jayapura Primary KPP. The independent variable used is e-invoice tax while the dependent variable is taxable businessman compliance. The population in this study were taxable entrepreneurs who had been confirmed at the KPP Pratama Jayapura, using the convenience sampling method, by distributing questionnaires directly to taxable entrepreneurs who were accidentallyencountered by the researchers. The method of analysis used in this study is simple linear regression with SPSS 16 test tool. The results showed that there was an increase of VAT revenue in KPP PratamaJayapura after the application of tax e-invoice. This is influenced by increased compliance of taxable entrepreneurs after e-invoicing is applied. In this study the application of tax e-invoice has an effect of35.9% on the compliance of taxable entrepreneurs 64.9% influenced by other variables outside the model. Based on the results of the t test, t arithmetic is greater than t table that is 7.165> 1.661 otherwise if it isseen from its significance smaller than 0.05, that is 0,000, it indicates that the e-invoice application partially affects the compliance of taxable entrepreneurs

Collaboration network of the authors

9 authors · 17 co-authorship links

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Co-authorOrganisationJoint articles
Syaikhul FalahAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Agustinus SalleAffiliation unknown1
Bill PangayowAffiliation unknown1
Axamina WananeAffiliation unknown1
Paulus Kombo Allo LayukAffiliation unknown1
Firdayani FirdayaniAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH PENERAPAN APLIKASI E-FAKTUR TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK</dc:title>
	<dc:creator>Allolayuk, Theo</dc:creator>
	<dc:description xml:lang="en-US">This study aims to see the effect of the application of e-invoices on the compliance of taxable entrepreneurs in Jayapura Primary KPP. The independent variable used is e-invoice tax while the dependent variable is taxable businessman compliance. The population in this study were taxable entrepreneurs who had been confirmed at the KPP Pratama Jayapura, using the convenience sampling method, by distributing questionnaires directly to taxable entrepreneurs who were accidentallyencountered by the researchers. The method of analysis used in this study is simple linear regression with SPSS 16 test tool. The results showed that there was an increase of VAT revenue in KPP PratamaJayapura after the application of tax e-invoice. This is influenced by increased compliance of taxable entrepreneurs after e-invoicing is applied. In this study the application of tax e-invoice has an effect of35.9% on the compliance of taxable entrepreneurs 64.9% influenced by other variables outside the model. Based on the results of the t test, t arithmetic is greater than t table that is 7.165&amp;gt; 1.661 otherwise if it isseen from its significance smaller than 0.05, that is 0,000, it indicates that the e-invoice application partially affects the compliance of taxable entrepreneurs</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1431</dc:identifier>
	<dc:identifier>10.52062/jakd.v13i1.1431</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 13 No. 1 (2018)</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 13 No 1 (2018)</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v13i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1431/1130</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>