Pengaruh Penerapan E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Badan D…

ABSTRACT This study aims to find empirical evidence related to the effect of taxation esystem on corporate taxpayer compliance and the effect of moderation understanding of tax regulations and tax sanctions on corporate taxpayer compliance. The population of this study is corporate taxpayers registered at Pratama Tax Office Bangkinang, amounting to 9,178 corporate taxpayers. The sample of…