Detail Cantuman

ax is one of the largest sources of revenue in Indonesia, which is intended to finance state expenditures in regulating and implementing government policies in the social and economic fields. However, currently tax revenues, especially VAT, at the Intermediate Tax Office of Bekasi are still not maximized. One of the factors that influence VAT revenue is the level of taxpayer compliance. There are several factors that affect taxpayer compliance, namely the understanding of the taxpayer and the ease of the tax reporting and payment process. Tax Directorate General has made the latest breakthrough in terms of administrative simplification through the use of e-Faktur 3.0 to increase efficiency levels and make it easier for taxpayers to report and pay taxes. It is hoped that this breakthrough will be able to increase taxpayer compliance. This study will discuss the effect of the application of e-faktur 3.0 and knowledge of taxpayers on the compliance of taxpayers with VAT Periodic Returns at the Intermediate Tax Office of Bekasi. The sample of this study consisted of 97 Taxable Entrepreneurs (PKP) who were selected using the accidental sampling method with the Slovin formula. The research data were analyzed using multiple linear regression analysis, the coefficient of determination, the T test and the F test. The results showed that the application of e-faktur 3.0 and taxpayer knowledge had a positive, strong and significant effect on the compliance of taxpayers with VAT Periodic Return, both partially and simultaneously.