Dampak Penerapan e-Faktur dan Efisiensi Pengisian SPT Terhadap Motivasi Memenuhi Kewajiban Perpajakan

  • Verawaty Anwar Universitas Muslim Indonesia
  • Abdul Rahman Mus Universitas Muslim Indonesia
  • Mursalim Mursalim Universitas Muslim Indonesia
Keywords: e-invoicing, Efficiency, SPT, Motivation, Tax Obligations


The research aims to analyze and examine the effect of e-invoice application and the efficiency of filling SPT on the motivation to fulfill tax obligations at the West Makassar Tax Office. The research method used in this research is descriptive analysis and multiple linear regression analysis, with a total sample of 46 respondents. Based on the results of multiple linear regression analysis, the results show that the application of e-invoicing and the efficiency of SPT filling has a positive and significant effect on the motivation to fulfill the taxation obligations at the West Makassar Tax Office


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