PENGARUH PENERAPAN SISTEM E-FILING, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Survei Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Tanah Abang 3)

NEKYTA, YENI (2018) PENGARUH PENERAPAN SISTEM E-FILING, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Survei Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Tanah Abang 3). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of application of e-filing, the quality of tax services, and tax sanctions on individual taxpayer compliance. Dependent variable in this research is Taxpayer Compliance. Independent variables in this research are Implementation of E-Filing System, service quality and Taxation sanction. This research was conducted in KPP Pratama Jakarta Tanah Abang Tiga. The number of respondents is 100 respondents. The sampling method used is with the questionnaire The results of this study concluded that the application of e-filing system, service quality and tax sanctions affect the compliance of Taxpayers. The results can be seen from the results of research where F arithmetic 49.974> F table 3.09 indicating that the application of e-filing system, service quality and tax sanctions together can affect the compliance of Taxpayers. The value of determination coefficient (R2) between e-filing system variable, service quality and tax sanction on Taxpayer compliance is 0,597 or 59,7%. Keywords : Implementation of e-filing, the quality of tax services, tax sanctions and taxpayer compliance Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-filing, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi. Variabel dependen dalam penelitian ini adalah Kepatuhan Wajib Pajak. Variabel independen dalam penelitian ini adalah Implementasi Sistem E-Filing, kualitas layanan dan sanksi Perpajakan. Penelitian ini dilakukan di KPP Pratama Jakarta Tanah Abang Tiga. Jumlah responden adalah 100 responden. Metode pengambilan sampel yang digunakan adalah dengan kuesioner Hasil penelitian ini menyimpulkan bahwa penerapan sistem e-filing, kualitas pelayanan dan sanksi perpajakan mempengaruhi kepatuhan Wajib Pajak. Hasil dapat dilihat dari hasil penelitian dimana F hitung 49.974> F tabel 3.09 menunjukkan bahwa penerapan sistem e-filing, kualitas pelayanan dan sanksi perpajakan secara bersama-sama dapat mempengaruhi kepatuhan Wajib Pajak. Nilai koefisien determinasi (R2) antara variabel sistem e-filing, kualitas layanan dan sanksi pajak terhadap kepatuhan Wajib Pajak adalah 0,597 atau 59,7% Kata kunci : Penerapan e-filing, kualitas pelayanan, sanksi perpajakan dan kepatuhan wajib pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 461
NIM: 43214110320
Uncontrolled Keywords: Penerapan e-filing, kualitas pelayanan, sanksi perpajakan dan kepatuhan wajib 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 > 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: 10 Dec 2018 00:51
Last Modified: 07 Jan 2019 06:41
URI: http://repository.mercubuana.ac.id/id/eprint/45797

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