TINGKAT PEMAHAMAN WAJIB PAJAK, KEMUDAHAN SELF-ASSESSMENT SYSTEM, DAN PENGGUNAAN SISTEM INFORMASI TERHADAP WILLINGNESS TO PAY WAJIB PAJAK UMKM (STUDI KASUS PADA KPP PRATAMA PALEMBANG ILIR BARAT)

SARI, DESSY PERMATA and Saftiana, Yulia and Yusnaini, Yusnaini (2021) TINGKAT PEMAHAMAN WAJIB PAJAK, KEMUDAHAN SELF-ASSESSMENT SYSTEM, DAN PENGGUNAAN SISTEM INFORMASI TERHADAP WILLINGNESS TO PAY WAJIB PAJAK UMKM (STUDI KASUS PADA KPP PRATAMA PALEMBANG ILIR BARAT). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the relationship between the level of understanding of taxpayers, ease of self-assessment system, use of information systems, and willingness to pay for MSME taxpayers at KPP Pratama Palembang Ilir Barat and determine the steps that can be taken by KPP Pratama Palembang Ilir Barat. to increase willingness to pay based on the relationship between the variables studied. This study uses a questionnaire to collect research data which is then processed by Partial Least Square. The research sample consisted of 290 corporate taxpayers at KPP Palembang Ilir Barat. The results show that the level of understanding of taxpayers and the use of taxation information systems have a positive and significant effect on the willingness to pay of MSME taxpayers, while the ease of self-assessment system does not affect the willingness to pay of MSME taxpayers. Suggestions for further research are to examine taxpayers in a larger area and number, as well as conduct observations and interviews on tax payments that are actually carried out by taxpayers.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Theory of Reasoned Action, Technology Acceptance Model, Willingness to Pay, Tingkat Pemahaman Wajib Pajak, Self-assessment System, Sistem Informasi
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	M.Si Dessy success
Date Deposited:	27 Oct 2021 06:54
Last Modified:	27 Oct 2021 06:54
URI:	http://repository.unsri.ac.id/id/eprint/55987

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