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What is E-Registration Impact on Tax Compliance about?

This research investigates the impact of e-registration, e-filing, and e-billing on taxpayer compliance, with taxpayer satisfaction as an intervening variable. The study, based on data from 120 respondents in Central Jakarta, found that e-filing and e-billing positively influence taxpayer compliance, while e-registration does not have a direct effect. Additionally, taxpayer satisfaction significantly affects compliance, indicating that improved e-services can enhance taxpayer adherence to tax obligations.

Author

AJHSSR Journal

Language

EN