PERSEPSI PENGGUNAAN ELECTRONIC TAX (E-TAX) TERHADAP KEPATUHAN WAJIB PAJAK DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK DAERAH (STUDI PADA WAJIB PAJAK TERDAFTAR DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG)

WIDYARETHA, HERNI and Ermadiani, Ermadiani and Meirawati, Eka (2021) PERSEPSI PENGGUNAAN ELECTRONIC TAX (E-TAX) TERHADAP KEPATUHAN WAJIB PAJAK DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK DAERAH (STUDI PADA WAJIB PAJAK TERDAFTAR DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh persepsi penggunaan electronic Tax (e-Tax) terhadap kepatuhan wajib pajak dalam rangka meningkatkan penerimaan pajak daerah. Populasi dalam penelitian ini sebanyak 478 wajib pajak pengguna e-Tax yang terdaftar pada BPPD Kota Palembang, dengan Jumlah sampel 83 responden yang dihitung dengan rumus slovin. Teknik analisis data yang digunakan menggunakan regresi linier sederhana, uji koefisien determinasi (R2), serta uji statistik t (Uji T) yang diproses dengan menggunakan software SPSS Statistics 21. Hasil penelitian menunjukkan bahwa persepsi penggunaan electronic Tax (e-Tax) berpengaruh signifikan namun tidak dominan terhadap kepatuhan wajib pajak, dan penerimaan pajak daerah cukup meningkat melalui meningkatkan kepatuhan wajib pajak karena adanya penggunaan e-Tax Kata Kunci: Electronic Tax (e-Tax), Kepatuhan Wajib Pajak, Penerimaan Pajak Daerah

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Akuntansi, Perpajakan, Kepatuhan Wajib Pajak
Subjects: H Social Sciences > HJ Public Finance > HJ2338 Taxation of government property
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 10626 not found.
Date Deposited: 02 Feb 2021 03:10
Last Modified: 02 Feb 2021 03:10
URI: http://repository.unsri.ac.id/id/eprint/41742

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