Pengaruh penerapan elektronik nomor faktur (e-Nofa) dan faktur pajak fiktif terhadap penerimaan pajak

Abstract

This study aims is to determine the effect of e-Nofa application on tax revenue. This research also determines the effect of fictitious tax invoice on tax revenue. Another purpose is to determine the effect simultaneously the implementation of E-Nofa and fictitious tax invoice on tax revenue in Primary Tax Office, West Medan. This type of research is using associative research. The sample of this research is 33 account representative. Technique of collecting data using questionnaires. Data analysis technique in this research is linear regression. The results of this research showed that the e-Nofa applications have a partial effect on tax revenue. Fictitious tax invoices also have a partial effect on tax revenue. Simultaneously, tax revenue affected by e-Nofa application and fictitious tax invoice. Keywords: E-Nofa application, Fictitious tax invoice, Tax revenue.This study aims is to determine the effect of e-Nofa application on tax revenue. This research also determines the effect of fictitious tax invoice on tax revenue. Another purpose is to determine the effect simultaneously the implementation of E-Nofa and fictitious tax invoice on tax revenue in Primary Tax Office, West Medan. This type of research is using associative research. The sample of this research is 33 account representative. Technique of collecting data using questionnaires. Data analysis technique in this research is linear regression. The results of this research showed that the e-Nofa applications have a partial effect on tax revenue. Fictitious tax invoices also have a partial effect on tax revenue. Simultaneously, tax revenue affected by e-Nofa application and fictitious tax invoice. Keywords: E-Nofa application, Fictitious tax invoice, Tax revenue