DAMAYANTI, NURHIKMAH (2018) “PENGARUH PENERAPAN SISTEM E-FILLING DAN TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK”. Skripsi thesis, SEKOLAH TINGGI LIMU EKONOMI INDONESIA JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menguji apakah pengaruh penerapan sistem e-filing dan tingkat kepatuhan wajib pajak terhadap penerimaan pajak wajib pajak orang pribadi Kantor Pelayanan Pajak Pratama Jakarta Jatinegara. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 21.00. Populasi dari penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar dan sudah menggunakan e-filing di Kantor Pelayanan Pajak Pratama Jakarta Jatinegara. Sampel ditentukan berdasarkan metode sampling incidental atau secara kebetulan, dengan jumlah sampel sebanyak 100 responden. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner kepada sampel penelitian yang bersangkutan. Pengujian hipotesis dengan menggunakan regresi linier berganda, uji t (parsial), uji f (simultan), dan uji determinasi (R2 ). Hasil penelitian membuktikan bahwa (1) Penerapan sistem e-filing tidak berpengaruh positif terhadap penerimaan pajak, (2) Tingkat kepatuhan wajib pajak berpengaruh positif terhadap penerimaan pajak, (3) Secara simultan, penerapan sistem e-filing dan tingkat kepatuhan wajib pajak berpengaruh terhadap penerimaan pajak. Kata Kunci : E-filing, Kepatuhan Wajib Pajak, Penerimaan Pajak This study aims to examine whether the influence of the application of e�filing system and taxpayer compliance level on taxpayer income tax person at Tax Office Jakarta Jatinegara. This research uses descriptive research type of quantitative approach, as measured by using multiple linear regression method with SPSS 21.00. The population of this study is a registered Personal Taxpayer and already using e�filing in the Office of Tax Service Pratama Jakarta Jatinegara. The sample is determined by incidental sampling method or by chance, with the sample number of 100 respondents. The data used in this study are primary data. Data collection techniques were conducted by distributing questionnaires to the respective research samples. Hypothesis testing using multiple linear regression, t test (partial), test f (simultaneous), and test of determination (R2). The results of research show that (1) The application of e-filing system has no positive effect on tax revenue, (2) The level of taxpayer compliance has a positive effect on tax revenue, (3) Simultaneously, the application of e-filing system and taxpayer compliance level influence tax revenue. Keywords: E-filing, Taxpayer Compliance, Tax Revenue
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 24 May 2022 07:58 | ||||||||
| Last Modified: | 24 May 2022 07:58 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7624 |
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