PENGARUH PENERAPAN E-SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA BEKASI

Desiani, Shabrina (2018) PENGARUH PENERAPAN E-SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA BEKASI. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh positif penerapan sistem teknologi informasi e-registration, pengaruh penerapan sistem teknologi informasi e-filing, pengaruh penerapan sistem teknologi informasi e-billing terhadap kepatuhan wajib pajak orang pribadi di Kota Bekasi. Penelitian ini menggunakan jenis penelitian kausalitas dengan pendekatan kuantitatif yang diukur dengan menggunakan metoda analisis regresi linier berganda dengan SPSS 23.Populasi dari penelitian ini adalah wajib pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Bekasi. Sampel ditentukan berdasarkan banyak jumlah wajib pajak yang terdaftar di KPP Pratama Bekasidengan menggunkan rumus slovin. Teknik pengumpulan data dilakukan dengan penyebaran kuesioner kepada 100 orang wajib pajak pribadi yang terdaftar di KPP Partama Bekasi. Hasil dari penelitian ini membuktikan bahwa variabel Penerapan Sistem E�registration, dan Penerapan Sistem E-filing, berpengaruh positif dan signifikan terhadap KepatuhanWajib Pajak Orang Pribadi di Kota Bekasi, sedangkan Penerapan Sistem E-billing tidak berpengaruh terhadap KepatuhanWajib Pajak Orang Pribadi di Kota Bekasi Kata kunci: Sistem E-registration, Sistem E-filing, Sistem E-billing, Kepatuhan Wajib Pajak This study aims to determine the positive effect of the application of e�registration information technology system, the effect of the application of e-filing information technology system, the effect of the application of e-billing information technology system on individual taxpayer compliance in Bekasi City. This type of causality research uses a quantitative approach that uses multiple linear regression analysis with SPSS 23. The population of this study is the taxpayer registered at the Bekasi Pratama Tax Service Office. The sample is determined based on the number of taxpayers registered in the Primary Tax Office using the Slovin formula. Data collection techniques were carried out by distributing questionnaires to 100 private taxpayers registered at the Bekasi Pratama Tax Service Office. The results of this study prove that the variable application of the E�registration system, and the application of the E-filing system, have a positive effect on the compliance of personal taxpayers in the city of Bekasi, while the application of the E-billing system does not affect the compliance of personal taxpayers in the city of Bekasi. Kata kunci: System E-registration, System E-filing, System E-billing, Kepatuhan Wajib Pajak

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorAndyarini, Kus TriUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 16 Feb 2022 09:40
Last Modified: 16 Feb 2022 09:40
URI: http://repository.stei.ac.id/id/eprint/7132

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