PENGARUH E-SYSTEM DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA PRABUMULIH

NOVARIA, YURIZA and Ermadiani, Ermadiani and Hakiki, Arista (2019) PENGARUH E-SYSTEM DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA PRABUMULIH. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the influence of: (1) E-System on corporate taxpayer compliance, (2) Tax Sanctions on Corporate Taxpayer Compliance. This study uses the theory of Technology Acceptance Model and Attribution theory. The population in this study is a corporate taxpayer registered at Prabumulih Primary Tax Office. The sample used in this study was 100 people using purposive sampling method. This study uses quantitative methods. The data in this study were obtained primarily through a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that (1) E-System has a positive and significant effect on tax compliance. (2) Tax Sanctions have a positive and significant effect on tax compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	E-System, Tax Sanctions, Taxpayer Compliance
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 14 not found.
Date Deposited:	11 Jul 2019 06:55
Last Modified:	18 Jul 2019 15:30
URI:	http://repository.unsri.ac.id/id/eprint/143

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