Pembimbing : Tikkos Sitanggang

ABSTRACT :

This study aims to determine the effect of understanding taxation, taxpayer reliance, and
application of e-invoice application on taxable entrepreneur compliance. Respondents in this study were corporate taxpayers registered at the Primary Tax Office in Central Jakarta.

The primary data collection method used is a survey method using a questionnaire. In this study there were 73 individual taxpayer respondents. The data obtained in this study were analyzed using multiple linear regression analysis.

The results of this study indicate that the understanding of taxation, the reliance of
taxpayers, and the application of the e-invoice application is proven to have a positive and significant effect on taxable entrepreneur compliance. Thus it can be concluded that the understanding of taxation, the reliance of taxpayers, and the application of the e-invoice application can increase or decrease taxpayer compliance at Central Jakarta KPP Pratama).

Keywords: understanding of taxation, taxpayer awareness, application of e-invoicing
applications, taxable entrepreneur compliance.