Pengaruh Kegunaan Sistem E-Billing Terhadap Persepsi Kepatuhan Wajib Pajak Badan (Studi Kasus Pada Kantor Pelayanan Penyuluhan Dan Konsultasi Perpajakan (KP2KP) Trenggalek)

The research aims to examine the effect of applying the billing system to corporate taxpayer compliance. This research uses a descriptive quantitative approach. The data used are primary data collected by questionnaire. The population in this study are all corporate taxpayers registered in Trenggalek KP2KP. The determination of the sample is done using a simple purposive sampling method with a total sample of 100 respondents. Data analysis techniques used descriptive statistics with Stata 12 and SPSS 13. The results showed that the application of a billing system had a positive and significant effect on corporate taxpayer compliance with all independent variables simultaneously having a significant effect on the dependent variable