PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, E-FILING, PENGETAHUAN PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR TIMUR

TSABITAH, INNAYAH ALLIYAH and Hidayat, Muhammad (2023) PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, E-FILING, PENGETAHUAN PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR TIMUR. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh self assessment system, e-filing, pengetahuan perpajakan, dan pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Palembang Ilir Timur. Penelitian ini menggunakan metode deskriptif kuantitatif. Jumlah sampel penelitian sebanyak 270 sampel yang ditentukan menggunakan teknik purposive sampling. Data yang digunakan adalah data primer. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden dan data diolah menggunakan perangkat lunak SPSS versi 20. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Berdasarkan pengujian, hasil penelitian menyatakan bahwa self assessment system, e-filing, pengetahuan perpajakan, dan pelayanan fiskus secara parsial memiliki pengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Palembang Ilir Timur.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Self Assessment System, E-Filing, Pengetahuan Perpajakan, Pelayanan Fiskus, Kepatuhan Wajib Pajak
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Innayah Alliyah Tsabitah
Date Deposited: 11 Jan 2024 01:21
Last Modified: 11 Jan 2024 01:21
URI: http://repository.unsri.ac.id/id/eprint/137805

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