PENGARUH E- BILLING, E-FILING DAN E-FIN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Jakarta Pulogadung)

ANNISA, SARAH (2020) PENGARUH E- BILLING, E-FILING DAN E-FIN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Jakarta Pulogadung). S1 thesis, Universitas Mercu Buana.

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Abstract

This research was conducted to find out the effect of the implementation of e�Billing, e-Filing, e-Fin on the fidelity level of individual taxpayers. The research was conducted at KPP Pratama (Tax Office) Jakarta Pulogadung. This research was a quantitative research using primary data. The data was collected through distributing questionnaires to 100 taxpayers as respondents. The sampling technique applied in this research was random sampling. The technique of data analysis applied was double linear regression analysis assisted by SPSS 23.0 for windows program. The results of the analysis showed that partially the implementation of e�Billing had positive and significant effect on the fidelity level of individual taxpayers, the implementation of e-Filling had positive and significant effect on the fidelity level of the individual taxpayers, the implementation of e-Fin had positive and significant effect on the fidelity level of the individual taxpayers. The results of the analysis also showed that simultaneously the implementation of the e-Billing, e-Filing, e-Fin had positive effect on the fidelity level of the individual taxpayers. Keywords: e-Billing, e-Filling, e-Fin, Tax Obligation Compliance Penelitian ini dilakukan untuk mengetahui pengaruh dari penerapan e-Billing, e-Filing dan e-Fin perpajakan terhadap tingkat kepatuhan wajib pajak orang pribadi. Lokasi penelitian dilakukan di Kantor Pelayanan Pajak Pratama Jakarta Pulogadung. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan sumber data primer. Data primer yang digunakan berupa penyebaran kuesioner sebanyak 100 wajib pajak orang pribadi sebagai responden. Teknik pengambilan sampel dalam penelitian ini adalah random sampling. Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan program SPSS 23.0 for windows Hasil penelitian secara menunjukkan bahwa, penerapan e-Billing berpengaruh positif dan signifikan terhadap tingkat kepatuhan wajib pajak orang pribadi, penerapan e-Filling berpengaruh positif dan signifikan terhadap tingkat kepatuhan wajib pajak orang pribadi, penerapan e-Fin berpengaruh positif dan signifikan terhadap tingkat kepatuhan wajib pajak orang pribadi. Sedangkan hasil penelitian secara simultan menunjukkan bahwa penerapan e-System (e-Billing, e-Filing dan e-Fin) berpengaruh positif terhadap tingkat kepatuhan wajib pajak orang pribadi. Kata Kunci : e-Billing, e-Filling, e-Fin, Kepatuhan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 565
NIM/NIDN Creators: 43216110512
Uncontrolled Keywords: e-Billing, e-Filling, e-Fin, Kepatuhan
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 > 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 > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 May 2022 15:36
Last Modified: 03 Jun 2022 01:21
URI: http://repository.mercubuana.ac.id/id/eprint/62009

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