PENGARUH INOVASI ADMINSTRASI PERPAJAKAN DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS WAJIB PAJAK ORANG PRIBADI DI KOTA PALEMBANG)

DENYSE, SOPHIA JASMINE and Kesuma, Nilam (2025) PENGARUH INOVASI ADMINSTRASI PERPAJAKAN DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS WAJIB PAJAK ORANG PRIBADI DI KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the influence of tax administration innovation, which includes registration, payment, and reporting innovations, as well as tax understanding on taxpayer compliance. The research method used is a quantitative approach with a questionnaire distributed to 100 respondents in Palembang City. The sample size was determined using the Lemeshow formula, and the sampling technique employed non-probability sampling with accidental sampling. Data analysis was conducted using Structural Equation Modeling Partial Least Squares (SEM-PLS) with the SmartPLS 4.0 application. The results indicate that registration innovation and payment innovation have a significant impact on taxpayer compliance. Conversely, reporting innovation does not have a significant effect. Meanwhile, tax understanding is proven to have a significant effect on compliance. These findings emphasize the importance of improving the reporting system as well as strengthening education and other tax service innovations. Keywords: Administrative Innovation, Registration, Payment, Reporting, Tax Understanding, Taxpayer Compliance, SmartPLS. Advisor

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Inovasi Adminstrasi, Pendaftaran, Pembayaran, Pelaporan, Pemahaman Pajak, Kepatuhan Wajib Pajak, SmartPLS
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9-9940 Public finance L Education > L Education (General) > L7-991 Education (General) T Technology > T Technology (General) > T1-995 Technology (General)
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Sophia Jasmine Denyse
Date Deposited:	25 Aug 2025 04:06
Last Modified:	25 Aug 2025 04:06
URI:	http://repository.unsri.ac.id/id/eprint/183164

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