PENERAPAN E-SYSTEM PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi kasus KPP Pratama Jakarta Cakung Dua)

RIYANTI, ELLY (2021) PENERAPAN E-SYSTEM PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi kasus KPP Pratama Jakarta Cakung Dua). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari penerapan sistem e-Filling, e-Billing dan e-SPT terhadap tingkat Kepatuhan Wajib Pajak Orang Pribadi dalam membayar pajak. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan sumber data primer. Data primer yang digunakan berupa penyebaran kuesioner sebanyak 100 responden Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Jakarta Cakung Dua pada tahun 2020. Teknik dalam pengambilan sampel penelitian ini adalah simple random sampling. Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan program SPSS 25. Hasil penelitian secara parsial menunjukkan bahwa, penerapan e-Filling, e-Billing, dan e-SPT berpengaruh positif dan signifikan terhadap tingkat kepatuhan wajib pajak orang pribadi. Keywords : e-Filling, e-Billing, e-SPT, Kepatuhan This study aims to determine the influence of the implementation of e�taxation system e-filling, e-billing, e-SPT on the fidelity level of individual taxpayers in paying tax. This research was a quantitative research using primary data. The data was collected through distributing questionnaires to 100 taxpayers as respondents individual taxpayers registered at KPP Pratama (tax office) Jakarta cakung dua in 2020. The sampling technique applied in this research was simple random sampling. The technique of data analysis applied was double linear regression analysis assisted by SPSS 25. The result of the analysis showed that partially the implementation of e-filling, e-billing, and e-SPT had positive and significant effect on the fidelity level of the individual taxpayers. Keywords : e-filling, e-billing, e-SPT, Fidelity

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMERLIYANA, MERLIYANA0312017602merliyana@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Elly Riyanti
Date Deposited: 16 Dec 2021 02:07
Last Modified: 16 Dec 2021 02:07
URI: http://repository.stei.ac.id/id/eprint/6279

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