PENGARUH PELAKSANAAN SOSIALISASI, PELAYANAN FISKUS, SANKSI PERPAJAKAN DAN PENERAPAN E- FILING DALAM PENYAMPAIAN SPT TAHUNAN PPH ORANG PRIBADI TERHADAP KEPATUHAN WAJIB PAJAK (Survey terhadap Dosen di Politeknik Negeri Sriwijaya)

HERESTISARI, DHEA and Fuadah, Luk Luk and Hakiki, Arista (2018) PENGARUH PELAKSANAAN SOSIALISASI, PELAYANAN FISKUS, SANKSI PERPAJAKAN DAN PENERAPAN E- FILING DALAM PENYAMPAIAN SPT TAHUNAN PPH ORANG PRIBADI TERHADAP KEPATUHAN WAJIB PAJAK (Survey terhadap Dosen di Politeknik Negeri Sriwijaya). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is to analyze the influence of : (1) the socialization implementation for tax payer compliance (2) the tax authorities service for tax payer compliance (3) the tax for tax payer compliance (4) The e-Filing implementation for tax payer compliance. This research used three kind of theory, which is Technology Acceptance Model Theory, Stimulus Organism Theory, and Attribution Theory. The population in this study is the lecturer in Sriwijaya State Polytechnic. The number of sample is 153 respondents with purposive sampling method. The research used the quantitative method. This reaserch analyzed the questionnaires of primary data. The statistical method used multiplied linear regression. The results showed that (1) Socialization implementation has positive influence and significant effect on tax payer compliance. (2) Tax authorities service has positive influence and significant effect on tax payer compliance. (3) Tax sanction has positive influence and significant effect on tax payer compliance. (4) e-Filing implementation has positive influence and significant effect on tax payer compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Socialization implementation, Tax authorities service, Tax sanction, e-Filing implementation, Tax payer compliance
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ4113-4601 Property tax H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	02 Oct 2019 04:59
Last Modified:	02 Oct 2019 04:59
URI:	http://repository.unsri.ac.id/id/eprint/10012

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