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PENGARUH PEMBAYARAN E-BILLING DAN SURAT SETORAN PAJAK OLEH WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK PADA KPP PRATAMA BANDUNG CIBEUNYING

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ABSTRACT THE EFFECT OF E-BILLING PAYMENT AND TAX PAYMENT SLIP OF CORPORATE TAXPAYERS TOWARD TAX REVENUE IN KPP PRATAMA BANDUNG CIBEUNYING Debby Windari Naibaho NIM: 1432033 This research was conducted to describe the effect of e-billing payment and tax payment slip of corporate taxpayers, tax revenue and to know partially the effect of e-billing payment of corporate taxpayers toward tax revenue; the effect of tax payment slip of corporate taxpayers toward tax revenue, and to know simultaneously the effect of e-billing payment and tax payment slip of corporate taxpayers toward tax revenue in KPP Pratama Bandung Cibeunying. This research used descriptive method and causal explanatory method. This research used Nonprobability Sampling by determining the sample based on Purposive Sampling technique. The sample in this research are taxpayers which is corporate taxpayers status in Kantor Pelayanan Pajak (KPP) Pratama Bandung Cibeunying. Based on the results of descriptive statistical research, the effect of EBilling Payment of Corporate Taxpayer in KPP Pratama Bandung Cibeunying is very high. While the results of statistical descriptive research on the Tax Payment Slip (SSP) of Corporate Taxpayer in KPP Pratama Bandung Cibeunying is quite high. And the results of descriptive statistical research on Tax Revenue in KPP Pratama Bandung Cibeunying relatively increased every year. Partial research results between the Effect of E-Billing Payment of Corporate Taxpayer toward Tax Recvenue in KPP Pratama Bandung Cibeunying there is a positive relationship with a very strong relationship level (0.902). The result of partial research between Tax Payment Slip (SSP) of Corporate Taxpayer toward Tax Revenue in KPP Pratama Bandung Cibeunying there is a negative relationship with a strong relationship level (0.292). While the result of simultaneous research there is no significant influence (F-count 25,41> 19,00 F-table) between E-Billing Payment Effect and Tax Payment Slip (SSP) by Corporate Taxpayer toward Tax Revenue at KPP Pratama Bandung Cibeunying. Keywords: E-Billing Payment, Tax Payment Slip, and Tax Revenue.