PENGARUH PENERAPAN SISTEM ONLINE E-BILLING DAN E-FILING SERTA PEMAHAMAN TEKNOLOGI INFORMASI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PALEMBANG ILIR BARAT)

ADELIA, YUNI and Ubaidillah, Ubaidillah and Kesuma, Nilam (2022) PENGARUH PENERAPAN SISTEM ONLINE E-BILLING DAN E-FILING SERTA PEMAHAMAN TEKNOLOGI INFORMASI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PALEMBANG ILIR BARAT). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research was to determine the application effect of online e-billing and e-filing systems as well as the understanding of information technology on individual taxpayer compliance at KPP Pratama Palembang Ilir Barat. This research uses primary data in the form of distributing questionnaires to individual taxpayers at KPP Pratama Palembang Ilir Barat. Based on purposive sampling method, obtained as many as 100 individual taxpayers in KPP Pratama Palembang Ilir Barat who meet the criteria. Analysis of the data used is multiple linear regression using the Software Statistical Program for Social (SPSS) version 26.0. The results of the research indicate that the e-billing and e-filing systems have no effect on individual taxpayer compliance, while the understanding of information technology has a positive effect on individual taxpayer compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	E-Billing, E-Filing, The Understanding of Information Technology, Individual Taxpayer Compliance.
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity T Technology > T Technology (General) > T1-995 Technology (General)
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Yuni Adelia
Date Deposited:	20 May 2022 03:57
Last Modified:	20 May 2022 03:57
URI:	http://repository.unsri.ac.id/id/eprint/70195

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