PENGARUH PENGGUNAAN E-TAX DAN RASA PERCAYA DENGAN PEMERINTAH TERHADAP KEPATUHAN PAJAK PADA WAJIB PAJAK RESTORAN DI KOTA PALEMBANG

IVANSYAH, ADITHYA and Aryansyah, Januar Eko (2023) PENGARUH PENGGUNAAN E-TAX DAN RASA PERCAYA DENGAN PEMERINTAH TERHADAP KEPATUHAN PAJAK PADA WAJIB PAJAK RESTORAN DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research was conducted to test the research hypothesis. In this study, there are two independent variables, namely the use of E-Tax and trust in the government on one dependent variable, namely Tax Compliance. Tax Compliance plays an important role in the significance of tax revenue, in this study it is assumed that the use of E-Tax and Trust with the government can increase tax compliance. This research uses a quantitative approach by utilizing primary data through distributing questionnaires to 81 samples, namely Restaurant Taxpayers in Palembang City. The research location is the Regional Revenue Agency in Palembang City. The data processing used in this research is with the help of SPSS 22 software and the multiple linear regression analysis method. The results of this study, the variable E-Tax Usage has no effect on Tax Compliance, while the variable Trust with the Government has a positive effect on Tax Compliance. The use of E-Tax has no influence on tax compliance and trust with the government has an influence on tax compliance. It can be concluded that the level of trust with the government has a significant contribution in increasing tax compliance. Therefore, the government needs to increase the effectiveness of the use of e-tax and maintain taxpayer trust to increase tax compliance. Research suggestions, with the results of this study showing that the use of e-tax has not affected the level of taxpayer compliance, the government must evaluate the program and increase the effectiveness of the use of e-tax and in this study the government needs to maintain a sense of trust in restaurant taxpayers to maintain the level of tax compliance. Keywords: E-Tax Usage, Trust, Tax Compliance

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penggunaan E-Tax, Rasa Percaya, Kepatuhan Pajak
Subjects:	J Political Science > JA Political science (General) > JA1-92 Political science (General)
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Adithya Ivansyah
Date Deposited:	02 Aug 2023 07:31
Last Modified:	02 Aug 2023 07:31
URI:	http://repository.unsri.ac.id/id/eprint/125202

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