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Background: Statistical data from Lampung Province indicate a steady annual increase in the number of taxpayers utilizing e-SPT (electronic tax return) and e-filing, particularly from 2019 to 2022.Aim: This study aims to analyze the effect of e-SPT usage on taxpayer compliance, investigate the impact of e-filing on taxpayer compliance, assess the combined effects of e-SPT and e-filing on taxpayer compliance, and understand taxpayer compliance within the framework of Islamic Economics.Method: Taxpayers from the Bandar Lampung Tax Office (KPP) were selected as respondents. A random sampling technique was employed to gather data from 100 participants. The data were analyzed using multiple linear regression analysis with SPSS.Results: The findings reveal that the convenience, effectiveness, and satisfaction derived from using e-SPT and e-filing, along with an analysis of Annual Tax Returns, significantly influence taxpayer compliance. The use of e-SPT alone has a notable impact on compliance, as does the use of e-filing. Furthermore, the combined usage of e-SPT and e-filing has a significant collective impact on taxpayer compliance.Conclusion: The study concludes that both e-SPT and e-filing are critical in enhancing taxpayer compliance, with their combined application having a more substantial effect. These findings also offer insights into taxpayer compliance from the perspective of Islamic Economics, emphasizing the role of modern tax administration tools in promoting compliance.
Rinaldi et al. (Fri,) studied this question.
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