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PENGARUH MODERNISASI e-Nofa TERHADAP KEPATUHAN PKP DALAM PENOMORAN FAKTUR DI KPP PRATAMA CIBEUNYING

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ABSTRACT THE INFLUENCE OF MODERNIZATION ELECTRONIC INVOICE NUMBER (E-NOFA) AGAINST TAXABLE TAX COMPLIANCE IMPLEMENTATION INVOICE NUMBERING IN KPP PRATAMA CIBEUNYING. Written By: Christine Claudya Chalagneh NIM: 1232110 The purpose of this study was to determine how much influence the use of e-Nofa tax office. What level the use of e-Nofa by PKP in KPP Cibeunying based on the perception of respondents, what level Taxable Tax compliance in using e-Nofa, and whether a significant difference between the implementation of e-Nofa with improved reporting by a taxable entrepreneur Cibeunying KPP. In the process of research, the writer used descriptive methods for data processing, namely by collecting data from questionnaires distributed to employers taxable as respondents in STO Cibeunying and manage it so that it could generate the information needed to analyze the problem. Based on the results of statistical analysis while the amount of t table with degrees of freedom (n-2) or (30-2 = 28) with ρ = 0.019 significance at α = 0.05 was equal to 2.04841, which means tcount > t-table (2.494 > 2.04841) with 95% of the Ho was rejected and Ha accepted, which means there was a significant relationship between the use of eNofa with PKP compliance with the STO Cibeunying well as the effects of the use of e-Nofa PKP compliance by 18% and the remaining 82 % was determined by other factors outside the study. Keywords: Electronic Invoice Number (E-Nofa) and Taxable Tax Compliance