NURLIANI, LELI (2017) PENGARUH PENERAPAN E-NOFA, E-FAKTUR, DAN E-BILLING TERHADAP KEPATUHAN PENGUSAHA KENA PAJAK (Pada Kantor Pelayanan Pajak Pratama Jakarta Kembangan). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh penerapan enofa, e-faktur, dan e-billing terhadap kepatuhan pengusaha kena pajak pada kantor pelayanan pajak pratama Jakarta kembangan. Penelitian ini menggunakan metode random sampling dengan menggunakan rumus Slovin. Data yang digunakan adalah data primer yang bersumber dari distribusi kuesioner terhadap 101 pengusaha kena pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta Kembangan.Variabel independen dalam penelitian ini adalah pengaruh penerapan e-nofa, e-faktur, dan ebilling, serta variabel dependen yaitu kepatuhan pengusaha kena pajak. Teknik analisis yang digunakan adalah regresi linier berganda, dan uji hipotesis menggunakan uji t statistik untuk menguji koefisien regresi parsial, uji koefisiensi determinasi serta uji f statistik. Selain itu di lakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolonieritas, dan uji heteroskedastisitas. Pada uji statistik t menunjukkan variabel penerapan e-nofa, efaktur, dan e-billing diperoleh nilai t hitung jauh lebih besar dari nilai t tabel. Hal ini berarti penerapan e-nofa, e-faktur, dan e-billing berpengaruh secara signifikan terhadap kepatuhan pengusaha kena pajak. Serta hasil pengujian secara simultan menunjukkan adanya pengaruh antara variabel penerapan e-nofa, e-faktur, dan e-billing terhadap kepatuhan pengusaha kena pajak.This research aims to determine the effect of the application of Invoice Numbering Electronic System (e-Nofa), e-invoicing, and e-billing to compliance of employers taxable at the tax office Pratama Jakarta Kembangan. This research uses primary data sourced from the distribution of a questionnaire to 101 entrepreneurs registered taxable at the tax office Pratama Jakarta Kembangan. Techniques used in the primary data sampling is random sampling by using the formula Slovin. The independent variables in this research was the effect of the application of Invoice Numbering Electronic System (e-Nofa), e-invoicing, and ebilling, as well as the dependent variable is the taxable employer compliance. The analysis technique used is multiple linear regression and hypothesis testing using t test statistics to test the partial regression coefficient, determination coefficient test and f test statistics. Additionally in doing classic assumption test including normality test, test multicoloniarity and heteroscedasticity test. At t test statistics show variable application of Invoice Numbering Electronic System (e-Nofa), e-invoicing and e-billing obtained t value is much greater than t table. This means the implementation of Invoice Numbering Electronic System (e-Nofa), e-invoicing and e-billing significantly affect taxable employer compliance. As well as simultaneous testing results showed the influence of the variable implementation of Invoice Numbering Electronic System (e-Nofa), e-invoicing and e-billing to compliance of employers taxable.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 17 034 |
| NIM/NIDN Creators: | 43212120134 |
| Uncontrolled Keywords: | Kepatuhan Pengusaha Kena Pajak, Penerapan e-nofa, e-faktur, e-billing |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 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 > 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: | Admin Perpus UMB |
| Date Deposited: | 22 Feb 2017 16:34 |
| Last Modified: | 20 Mar 2024 05:37 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/32896 |
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