PENGARUH PENERAPAN E-FILLING, PENGETAHUAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI PERUM BULOG KANTOR WILAYAH SUMSEL DAN BABEL

NADILA, ERVINA KURNIA and Ermadiani, Ermadiani and Hidayat, Muhammad (2021) PENGARUH PENERAPAN E-FILLING, PENGETAHUAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI PERUM BULOG KANTOR WILAYAH SUMSEL DAN BABEL. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of e-filling implementation, knowledge of taxes and tax penalties on individual taxpayer compliance. The method used in this research is quantitative research approach through a survey of 76 individual taxpayer. This research sample is obtained from questionnaire which is distributed to individual taxpayer working in Perum Bulog of the South Sumatra and Bangka Belitung Regional Office. The sampling method is purposive sampling. The data analysis technique used is multiple linear regression. The result of the study found that e-filling implementation, knowledge of taxes and tax penalties have a positive and significant effect on individual taxpayer compliance. The contribution of this research can increase knowledge in field of taxation about e-filling implementation and tax penalties, so that more people report tax returns and pay their taxes. Keywords: e-filling, knowledge of taxes, tax penalties, tax

Item Type: Thesis (Undergraduate)
Subjects: H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Ms. Ervina Kurnia Nadila
Date Deposited: 27 Jan 2022 01:45
Last Modified: 27 Jan 2022 01:45
URI: http://repository.unsri.ac.id/id/eprint/62903

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