PENGARUH PENERAPAN E-FILING, PEMAHAMAN PERATURAN PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris pada Karyawan PT Inti Indah Group)

ANGGREANY, DHITA AYU (2021) PENGARUH PENERAPAN E-FILING, PEMAHAMAN PERATURAN PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris pada Karyawan PT Inti Indah Group). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is determined the effect of implementation e-filing system, understanding of tax regulation and awareness of taxpayers on tax compliance. This research used a primary data which was collected from questionnaires that was spread among individuals. The population of this research is the employees of company PT. Inti Indah Group, West Jakarta. The research data collection technique was carried out by distributing questionnaires. The questionnaire was distributed to 100 respondents. Organize the data by using Validity Test, Reliability Test, Classical Assumption Test, Hypothesis Test and Multiple Linear Analysis. The result of this research shows that : (1) Implementation e-filing system has a positive effect on taxpayer compliance; (2) Understanding of tax regulation do not effect on tax compliance; (3) awareness of taxpayers do not effect on tax compliance. Keywords: E-filing, Understanding of Tax Regulation, Awareness Taxpayers, Taxpayers Compliance. Penelitian ini bertujuan untuk mengetahui Pengaruh Penerapan Efiling, Pemahaman Peraturan Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak. Penelitian ini menggunakan data berupa data primer yang diperoleh dari penyebaran kuesioner. Populasi dalam penelitian ini adalah karyawan yang bekerja di PT. Inti Indah Group, Jakarta Barat. Teknik pengumpulan data penelitian ini dilakukan dengan cara penyebaran kuesioner. Kuesioner dibagikan kepada 100 responden. Pengolahan data dilakukan dengan menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, uji hipotesis dan analisis linear berganda. Hasil penelitian ini menunjukkan bahwa : (1) Penerapan E-filing berpengaruh positif terhadap kepatuhan wajib pajak; (2) Pemahaman peraturan perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak; (3) Kesadaran Wajib Pajak tidak berpengaruh terhadap kepatuhan wajib pajak. Kata Kunci : E-filing, Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Kepatuhan Pajak.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216120119
Uncontrolled Keywords: E-filing, Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Kepatuhan Pajak.
Subjects: 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: 20 Jan 2025 05:10
Last Modified: 20 Jan 2025 05:10
URI: http://repository.mercubuana.ac.id/id/eprint/93638

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