Abstract
Tax is the biggest source of APBN income in Indonesia. Various payment applications use the e-billing method or manually. A guide for learn about the effect of applying the e-billing payment method and tax payment slip (SSP) to the understanding of taxpayers. This research is quantitative research. Data collection techniques by giving questionnaires to consumers, conduct observations, interviews, and study relevant literature. The sampling technique uses probability sampling so that a sample of 70 from PT. Kartini Patent. The results showed that there was no significant effect between the e-billing payment methods on the understanding of taxpayers, while the positive and significant effect was shown on the method of manual payment of tax payments (SSP) on mandatory understanding. Based on the results of correlation analysis, this study obtained a value of 0.119 or 11.9% which means it has a very low relationship between the independent and dependent variables.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
