PENGARUH PENERAPAN E-FILLING SYSTEM DAN RELAWAN PAJAK DALAM PELAPORAN SPT TAHUNAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI KARYAWAN FAKULTAS EKONOMI UNIVERSITAS SRIWIJAYA)

OKTARIKA, ALIYAH and Ermadiani, Ermadiani (2024) PENGARUH PENERAPAN E-FILLING SYSTEM DAN RELAWAN PAJAK DALAM PELAPORAN SPT TAHUNAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI KARYAWAN FAKULTAS EKONOMI UNIVERSITAS SRIWIJAYA). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to test and analyze the effect application of the e-filing system and tax volunteers in reporting annual tax returns on taxpayer compliance. The research uses quantitative methods, namely primary data obtained from the results of distributing questionnaires to individual taxpayers employees Faculty of Economics, Sriwijaya University. Data that has been collected is obtained as many as 60 samples from 110 populations that have been selected using purposive sampling technique. Data analysis technique used is multiple linear regression analysis and use SPSS 29 program. The results showed that the application of the e-filing system and tax volunteers had a positive effect on taxpayer compliance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Kepatuhan Wajib Pajak, Penerapan E-Filing System, Relawan Pajak.
Subjects: H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Aliyah Oktarika
Date Deposited: 24 Jan 2024 10:14
Last Modified: 24 Jan 2024 10:14
URI: http://repository.unsri.ac.id/id/eprint/139611

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