Windi Pratama Sari, Margareta (2020) PENGARUH IMPLEMENTASI SISTEM E-BILLING, KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN DAN PELAYANAN PEGAWAI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Jakarta Pulogadung). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (ABSTRAK)
ABSTRAK.pdf Available under License Creative Commons Attribution Non-commercial. Download (1MB) |
|
Text (BAB I)
BAB 1.pdf Available under License Creative Commons Attribution Non-commercial. Download (135kB) |
|
Text (BAB II)
BAB 2.pdf Available under License Creative Commons Attribution Non-commercial. Download (195kB) |
|
Text (BAB III)
BAB 3.pdf Available under License Creative Commons Attribution Non-commercial. Download (167kB) |
|
Text (BAB IV)
BAB 4.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (320kB) | Request a copy |
|
Text (BAB V)
BAB 5.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (121kB) | Request a copy |
|
Text (LAMPIRAN)
LAMPIRAN.pdf Available under License Creative Commons Attribution Non-commercial. Download (4MB) |
Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui Pengaruh Implementasi Sistem e-Billing, Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Pelayanan Pegawai Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Pulogadung. Penelitian ini menggunakan metode analisis regresi linier berganda. Data penelitian ini diperoleh dari data primer melalui penyebaran kuesioner. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Jakarta Pulogadung. Penentuan ukuran sampel dengan menggunakan rumus slovin dengan menyebar 100 sampel kuesioner. Data yang diperoleh ditabulasikan dan dihitung dengan menggunakan SPSS 24. Dalam penelitian ini dilakukan uji kualitas data, uji asumsi klasik, pengujian hipotesis dan penilaian melalui analisis regresi linier berganda, koefisien determinasi (R2), dan uji parsial (uji T). Hasil penelitian ini membuktikan bahwa secara parsial (1) Implementasi Sistem e-Billing berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi, (2) Kesadaran Wajib Pajak berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi, (3) Pengetahuan Perpajakan berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi, dan (4) Pelayanan Pegawai Pajak tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Jakarta Pulogadung. Kata Kunci : Sistem e-Billing, Kesadaran Wajib Pajak, Pengetahuan Perpajakan, Pelayanan Pegawai Pajak, Kepatuhan Wajib Pajak Orang Pribadi ABSTRACT The aim of this studi is to find out the effect of e-Billing system, awareness of taxpayer, taxation knowledge, and services of tax office employees to personal taxpayers compliance at KPP Pratama Jakarta Pulogadung. This study is using multiple linear regression analysis method. This study is collecting primary data by disseminating questioner. The population of this study is personal taxpayers that registered at KPP Pratama Jakarta Pulogadung. Determination of sample propotion is using slovin’s formula by distributing 100 questioner sample. The collected datas are tabulated and processed with SPSS 24. In this study was done, data quality testing, classical assumption test, hypothesis testing and assessment through multiple linear regession analysis, coeffient of determination (R2) and partial test were conducted. The results of this study is proving that partially (1) implementation e-Billing system significantly positive the effecting personal taxpayers compliance, (2) awareness of taxpayers significantly positive the effecting personal taxpayers compliance, (3) taxation knowledge significantly positive the effecting personal taxpayers compliance, and (4) tax office employees service are not significantly effecting personal taxpayers compliance at KPP Pratama Jakarta Pulogadung. Keywords : e-Billing System, Awareness of Taxpayer, Taxation Knowledge, Services of Tax Office Employees, Personal Taxpayers Compliance
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 1087 not found. | ||||||||
| Date Deposited: | 12 Oct 2020 10:43 | ||||||||
| Last Modified: | 12 Oct 2020 10:43 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/1151 |
Actions (login required)
 |
View Item |
