PENGARUH PERSEPSI WAJIB PAJAK ATAS PENERAPAN E-SYSTEM DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR TIMUR)

DANIASTATI, DESTRIA and Ermadiani, Ermadiani and Budiman, Anton Indra (2021) PENGARUH PERSEPSI WAJIB PAJAK ATAS PENERAPAN E-SYSTEM DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR TIMUR). Undergraduate thesis, Sriwijaya University.

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Abstract

This research was conducted to determine the effect of the application of e- systems (e-registration, e-SPT, e-filling) and knowledge of taxes on the level of compliance of individual taxpayers in paying taxes. The location of this research was conducted at the Palembang Ilir Timur Pratama Tax Office. This research is a quantitative study using primary data sources. Primary data used in the form of questionnaires as many as 67 individual taxpayers as respondents. The sampling technique in this study was simple random sampling. The data analysis technique used multiple linear regression analysis with the help of the SPSS 25.0 for windows program. The results showed that e-registration, e-SPT and tax knowledge had a positive and significant effect on individual taxpayer compliance. e-Filling shows the results that do not have a significant effect on individual taxpayer compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	e-registration, e-SPT, e-filling, pengetahuan pajak, kepatuhan perpajakan
Subjects:	H Social Sciences > HJ Public Finance > HJ3863-3925 Direct taxation
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10948 not found.
Date Deposited:	18 Feb 2021 07:57
Last Modified:	18 Feb 2021 07:57
URI:	http://repository.unsri.ac.id/id/eprint/43131

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