PENGARUH PENERAPAN E-NOFA DAN E-FAKTUR TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK (Pada Kantor Pelayanan Pajak Pratama Jakarta Pluit)

WIRIANTI, NADYA (2019) PENGARUH PENERAPAN E-NOFA DAN E-FAKTUR TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK (Pada Kantor Pelayanan Pajak Pratama Jakarta Pluit). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the effect of the application of e-Nofa and e-Invoicing to compliance of employers taxable at the tax office Pratama Jakarta Pluit. This research uses primary data sourced from the distribution of a questionnaire to 92 entrepreneurs registered taxable at the tax office Pratama Jakarta Pluit in 2016. Techniques used in the primary data sampling is purposive sampling and been approved linear regression of multiple by the use of SPSS 21. Research results are obtained that are partial and simultaneous shows the existence of a variable influence e-Nofa and e-Invoicing towards compliance by employers taxable. This is evidenced by the simultaneous test results (test F) and partial test results (test t) that shows the application of e-Nofa and e-Faktur effect significantly to compliance of employers taxable. Keywords : e-Nofa; e-Invoicing; Taxable Tax Compliance. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-Nofa dan e-Faktur terhadap kepatuhan pengusaha kena pajak pada Kantor Pelayanan Pajak Pratama Jakarta Pluit. Data yang digunakan adalah data primer melalui penyebaran kuesioner terhadap 92 pengusaha kena pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta Pluit pada Tahun 2016. Pengambilan sampel menggunakan metode Purposive Sampling dan menggunakan analisis data berupa statistik dalam bentuk uji regresi linier berganda dengan menggunakan SPSS 21. Hasil penelitian yang diperoleh bahwa secara parsial dan simultan menunjukan adanya pengaruh variabel e-Nofa dan e-Faktur terhadap kepatuhan pengusaha kena pajak. Hal ini dibuktikan dari hasil uji simultan (uji F) dan hasil uji parsial (uji t) yang menunjukan penerapan e-Nofa dan e-Faktur berpengaruh secara signifikan terhadap kepatuhan pengusaha kena pajak. Kata kunci : e-Nofa; e-Faktur; Kepatuhan Pengusaha Kena Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 057
Call Number: SE/32/18/080
NIM/NIDN Creators: 43213120281
Uncontrolled Keywords: e-Nofa; e-Faktur; Kepatuhan Pengusaha Kena Pajak.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Mar 2019 03:22
Last Modified: 27 Jan 2022 05:00
URI: http://repository.mercubuana.ac.id/id/eprint/47845

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