Analisis Penerapan E-Registration, E-Billing, E-Filling Dan E-Spt Terhadap Pe…

This aims of the study to analyze the implementation of e-registration, efilling, e-billing, and e-spt on the understanding of taxation in corporate taxpayer compliance at UMKM Pekanbaru City. The populations in this study were UMKM corporate taxpayers in Pekanbaru City which were active and registered at the Department of Industry and Trade of Riau Province, so that the sample obtained 48…