PENGARUH PENERAPAN E-FILING, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada KPP Pratama Jakarta Barat)

RAMADHANTI, ZAHRA (2022) PENGARUH PENERAPAN E-FILING, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada KPP Pratama Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to obtain empirical evidence regarding the effect of: (1) The application of the e-filing system on individual taxpayer compliance in the submission of Annual SPT, (2) The level of understanding of taxation on taxpayer compliance, (3) Taxpayer awareness of taxpayer compliance. . This study uses a sample of individual taxpayers who use e-filing to submit Annual Tax Returns at the West Jakarta Pratama Tax Office. The research sampling technique is nonprobability sampling, which means that it does not provide opportunities or opportunities for each member of the population to become the research sample. While the method used is purposive sampling. The data analysis used in this research is multiple linear regression. The results of this study, namely the results of this study prove that the application of e-filling has a positive and significant effect on taxpayer compliance. The level of understanding of taxation has a negative effect on taxpayer compliance and taxpayer awareness has a positive and significant effect on taxpayer compliance Keywords: Application of E-filing, Understanding of Taxation, Basic Taxpayer and Taxpayer Compliance Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh: (1) Penerapan system e-filing terhadap kepatuhan wajib pajak orang pribadi dalam penyampaian SPT Tahunan, (2) Tingkat pemahaman perpajakan terhadap kepatuhan wajib pajak, (3) Kesadaran wajib pajak terhadap kepatuhan wajib pajak. Penelitian ini menggunakan sampel dari wajib pajak orang pribadi yang menggunakan e-filing untuk menyampaikan Surat Pemberitahuan Tahunan di Kantor Pajak Pratama Jakarta Barat. Teknik pengambilan sampel penelitian adalah Nonprobability Sampling yang berarti tidak memberikan peluang atau kesempatan bagi setiap anggota populasi untuk menjadi sampel penelitian.Sedangkan metode yang digunakan adalah Purposive sampling. Analisis data yang digunakan dalam penelitian ini yaitu regresi linier berganda. Hasil dari penelitian ini, yaitu Hasil penelitian ini membuktikan bahwa penerapan e-filling berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak. Tingkat Pemahaman Perpajakan berpengaruh negative terhadap kepatuhan Wajib Pajak dan Kesadaran Wajib Pajak berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak Kata Kunci: Penerapan E-filing, Pemahaman Perpajakan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 252
NIM/NIDN Creators: 43217120104
Uncontrolled Keywords: Penerapan E-filing, Pemahaman Perpajakan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak
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 > 657.4 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: ADELINA HASNA SETIAWATI
Date Deposited: 07 Jan 2023 08:19
Last Modified: 07 Jan 2023 08:19
URI: http://repository.mercubuana.ac.id/id/eprint/73186

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