WARUWU, INDANI (2024) PENGARUH PEMERIKSAAN PAJAK, SISTEM E-FILING DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Jakarta Cengkareng Tahun 2023). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
01 Cover.pdf Download (540kB) | Preview |
|
|
Text (ABSTRAK)
02 Abstrak.pdf Download (117kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
03 Bab 1.pdf Restricted to Registered users only Download (202kB) |
|
|
Text (BAB II)
04 Bab 2.pdf Restricted to Registered users only Download (349kB) |
|
|
Text (BAB III)
05 Bab 3.pdf Restricted to Registered users only Download (413kB) |
|
|
Text (BAB IV)
06 Bab 4.pdf Restricted to Registered users only Download (535kB) |
|
|
Text (BAB V)
07 Bab 5.pdf Restricted to Registered users only Download (117kB) |
|
|
Text (DAFTAR PUSTAKA)
08 Daftar Pustaka.pdf Restricted to Registered users only Download (213kB) |
|
|
Text (LAMPIRAN)
09 Lampiran.pdf Restricted to Registered users only Download (478kB) |
Abstract
This research is to examine the influence of tax audits, e-filing systems and taxpayer compliance on tax revenues. This research uses quantitative descriptive. With data collection methods using library methods and field research. This research uses primary data obtained from questionnaires distributed to KPPs in the West Jakarta cengkareng to 133 respondents. The sample method used was slovin so the sample used was 100 respondents. Data analysis uses multiple regression, with PLS software tools. The results of this research show that tax audits have a positive and significant effect on tax revenues. The E-filing system has a positive and significant effect on tax revenues. Taxpayer compliance has a positive and significant effect on tax revenue. Keywords: Tax Audit, E-filing System, taxpayer compliance, Tax Revenue. Penelitian ini untuk menguji pengaruh pemeriksaan pajak, sistem e-filing dan kepatuhan wajib pajak terhadap penerimaan pajak. Penelitian ini menggunakan deskriptif kuantitatif. Dengan metode pengumpulan data menggunakan metode pustaka dan penelitian lapangan. Penelitian ini menggunakan jenis data primer yang didapatkan dari kuesioner yang disebar pada KPP di wilayah Jakarta Cengkareng sebanyak 133 responden. Metode sampel yang digunakan yaitu slovin sehingga sampel yang digunakan sebanyak 100 responden. Analisis data menggunakan regresi berganda, dengan alat software PLS. Hasil penelitian ini menunjukkan bahwa pemeriksaan pajak berpengaruh positif dan signifikan terhadap penerimaan pajak. Sistem E-filing berpengaruh positif dan signifikan terhadap penerimaan pajak. Kepatuhan wajib pajak berpengaruh positif dan signifikan terhadap penerimaan pajak. Kata Kunci: Pemeriksaan Pajak, Sistem E-filing, kepatuhan wajib pajak, Penerimaan Pajak
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 24 174 |
| NIM/NIDN Creators: | 43217110321 |
| Uncontrolled Keywords: | Pemeriksaan Pajak, Sistem E-filing, kepatuhan wajib pajak, Penerimaan Pajak |
| 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: | khalimah |
| Date Deposited: | 09 Aug 2024 07:04 |
| Last Modified: | 09 Aug 2024 07:04 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/90106 |
Actions (login required)
 |
View Item |
