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PENGARUH PENERAPAN E-FAKTUR TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK DALAM PELAPORAN SPT PPN DI KPP PRATAMA BANDUNG BOJONAGARA

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ABSTRACT EFFECT OF IMPLEMENTATION OF E-TAX INVOICE TOWARDS THE COMPLIANCE OF TAXPAYER ENTREPRNEUR IN REPORTING SPT PPN IN KPP PRATAMA BANDUNG BOJONAGARA Written by: Desya Umirah NIM: 1332076 The purpose of this study was to find out how the implementation of e-tax invoice according to the perception of respondents, see the level of taxpayer entrepreneur compliance in reporting its SPT PPN, and see the relationship between the implementation of e-tax invoice and level of compliance of taxpayer entrepreneur in reporting of SPT PPN according to respondent perception and also the effect of application of e-invoice and level of compliance of PKP in reporting SPT PPN at KPP Pratama Bandung Bojonagara according to respondent perception. The variable used was the application of e-tax invoice as independent variable and taxpayer entrepreneur compliance in reporting of SPT VAT as dependent variable. This research used descriptive quantitative approach. The sample used in this research was sixty taxpayer entrepreneur registered on KPP Pratama Bandung Bojonagara using e-tax invoice in PPN (VAT) reporting in 2017. And e-tax invoice be implemented to give an easy way to taxpayer entrepreneur in reporting of SPT VAT. Keywords: e-tax invoice implementation, taxpayer entrepreneur compliance level