PERSEPSI WAJIB PAJAK TERHADAP PENGGUNAAN CORE TAX ADMINISTRATION SYSTEM (CTAS) (STUDI KASUS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA PALEMBANG ILIR TIMUR)

VRIRANDA, ECHA and Rahmawati, Meita (2025) PERSEPSI WAJIB PAJAK TERHADAP PENGGUNAAN CORE TAX ADMINISTRATION SYSTEM (CTAS) (STUDI KASUS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA PALEMBANG ILIR TIMUR). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menganalisis persepsi wajib pajak terhadap penggunaan Core Tax Administration System (CTAS) pada wajib pajak orang pribadi yang terdaftar di KPP Pratama Palembang Ilir Timur. CTAS diukur menggunakan metode Theory Acceptance Model (TAM). Populasi dalam penelitian ini berjumlah 270 wajib pajak orang pribadi yang terdaftar di KPP Pratama Palembang Ilir Timur. Penelitian ini menggunakan pendekatan kuantitatif dengan melakukan penyebaran kuesioner melalui google form untuk memperoleh data primer. Teknik analisis yang digunakan adalah statistik deskriptif dengan menggunakan software SPSS Statistics 26. Hasil penelitian ini menunjukkan bahwa variabel persepsi kemudahan berpengaruh positif terhadap penggunaan CTAS, persepsi kepercayaan berpengaruh positif terhadap penerapan CTAS, dan persepsi risiko berpengaruh negatif terhadap penerapan CTAS. Kata Kunci: Core Tax Administration System, Persepsi Kemudahan, Persepsi Kepercayaan, Persepsi Risiko

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Core Tax Administration System, Persepsi Kemudahan, Persepsi Kepercayaan, Persepsi Risiko
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Echa Vriranda
Date Deposited:	14 Mar 2025 03:15
Last Modified:	14 Mar 2025 03:15
URI:	http://repository.unsri.ac.id/id/eprint/168645

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