Abstract
This study aims to empirically examine the impact of E-Filing and E-Billing on individual taxpayer compliance within the context of the Jayapura Primary Tax Service Office in Indonesia. The research adopts a descriptive quantitative approach and includes a sample of 100 individual taxpayers. Primary data is collected through questionnaires administered by the researchers to the respondents. The multiple linear analysis method is employed for data analysis, which includes descriptive statistical analysis, validity test, reliability test, normality test, multicollinearity, heteroscedasticity test, as well as hypothesis testing through the coefficient of determination and partial tests (t-test). The findings of the analysis indicate that both the E-Filing and E-Billing variables positively and significantly influence the level of compliance among individual taxpayers at the Jayapura Primary Tax Service Office.
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