PENGARUH EFEKTIVITAS LAYANAN POJOK PAJAK DAN PENERAPAN SISTEM E-FILING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (Survey Di Kantor Pelayanan Pajak Pratama Jakarta ABC)

SIMANJUNTAK, DEWANTI MEGASARI (2019) PENGARUH EFEKTIVITAS LAYANAN POJOK PAJAK DAN PENERAPAN SISTEM E-FILING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (Survey Di Kantor Pelayanan Pajak Pratama Jakarta ABC). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

A large number of taxpayers who have not fulfilled their tax obligations caused a low rate of tax compliance in Indonesia. To improve taxpayer compliance the government has made technological improvements in the tax administration system and tax service quality. The facilities provided are Point of Collection and E-filing Systems that facilitate taxpayers in implementing their tax rights and obligations. This study aimed to determine the effect of Effectiveness of Point of Collection and The application of E-filing System on the level of tax compliance. This study used a survey method using a questionnaire. Data collection was done by incidental sampling technique. The subjects of this study were individual taxpayers registered at KPP Pratama Jakarta ABC with a total sample of 109 respondents. Data analysis was carried out using the quantitative multiple linear regression analysis method using the SPSS 20.00 program. The results showed that the effectiveness of Point of Collection significantly affected the level of tax compliance. While the application of the Efiling System does not significantly influence taxpayer compliance. Keywords: Effectiveness, Taxpayer Compliance, Point of Collection, e-Filing System Banyaknya jumlah wajib pajak yang belum memenuhi kewajiban pajaknya menyebabkan rendahnya rasio tingkat kepatuhan pajak di Indonesia. Untuk meningkatkan kepatuhan wajib pajak maka pemerintah telah melakukan peningkatan teknologi dalam sistem administrasi perpajakan dan mutu pelayanan perpajakan. Adapun fasilitas yang disediakan yaitu Layanan Pojok Pajak atau Point of Collection (POC) dan Sistem E-filing yang memudahkan wajib pajak dalam melaksanakan hak dan kewajiban perpajakannya. Penelitian ini bertujuan untuk mengetahui pengaruh Efektivitas Layanan Pojok Pajak dan Penerapan Sistem E-filing terhadap tingkat kepatuhan wajib pajak. Penelitian ini menggunakan metode survey dengan mempergunakan kuesioner. Pengumpulan data dilakukan dengan teknik incidental sampling. Subyek penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta ABC dengan jumlah sampel sebanyak 109 responden. Analisis data dilakukan dengan metode analisis kuantitatif regresi linier berganda menggunakan program SPSS 20.00. Hasil penelitian menunjukkan bahwa efektivitas layanan pojok pajak berpengaruh secara signifikan terhadap tingkat kepatuhan wajib pajak. Sedangkan penerapan sistem e-filing tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak. Kata kunci: Efektivitas, Kepatuhan Wajib Pajak, Layanan Pojok Pajak, Sistem e- Filing

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 205
NIM: 43216110530
Uncontrolled Keywords: Efektivitas, Kepatuhan Wajib Pajak, Layanan Pojok Pajak, Sistem e- Filing
Subjects: 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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Dec 2019 06:25
Last Modified: 07 Jan 2020 07:15
URI: http://repository.mercubuana.ac.id/id/eprint/52896

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