PENGARUH SIKAP PADA SISTEM PERPAJAKAN ELEKTRONIK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN ADOPSI SISTEM PERPAJAKAN ELEKTRONIK SEBAGAI VARIABEL MEDIASI

AZALIAH, DEA ANANDA and Hidayat, Muhammad (2024) PENGARUH SIKAP PADA SISTEM PERPAJAKAN ELEKTRONIK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN ADOPSI SISTEM PERPAJAKAN ELEKTRONIK SEBAGAI VARIABEL MEDIASI. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the influence of taxpayer attitudes towards the electronic taxation system on mandatory compliance with the adoption of the electronic taxation system as a mediating variable. The object of this research is individual taxpayers at KP2KP Pagaralam and KPP Pratama Palembang Ilir Timur in 2022. This research is a type of quantitative research using primary data in the form of questionnaires sourced directly from taxpayers. The sampling method used was purposive sampling, the total sample for this study was 181 WPOP with a total of 194 questionnaires distributed. Testing this research uses multiple linear regression analysis techniques using WarpPLS 7.0 software. The results of the research show that attitudes towards the electronic taxation system have a positive and significant effect on taxpayer compliance, attitudes towards the electronic taxation system have a positive and significant effect on the adoption of the electronic taxation system, adoption of the electronic taxation system has a positive and significant effect on taxpayer compliance, adoption of the electronic taxation system can mediate the relationship between attitudes towards the electronic taxation system and taxpayer compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sikap Pada Sistem Perpajakan Elektronik, Adopsi Sistem Perpajakan Elektronik, Kepatuhan Wajib Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2336-2337 Tax exemption
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dea Ananda Azaliah
Date Deposited:	18 Jul 2024 04:14
Last Modified:	18 Jul 2024 04:14
URI:	http://repository.unsri.ac.id/id/eprint/151469

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