PENGARUH IMPLEMENTASI SISTEM ELEKTRONIK E-BILING, E-FILING, DAN E-SPT TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Pada Kantor Pelayanan Pajak (KPP) Pratama Jakarta Cengkareng)

FAUZIAH, SYIFA (2019) PENGARUH IMPLEMENTASI SISTEM ELEKTRONIK E-BILING, E-FILING, DAN E-SPT TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Pada Kantor Pelayanan Pajak (KPP) Pratama Jakarta Cengkareng). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to know how tax payer’s perception about implementation of e-Billing, e-Filing, and e-SPT and the effect to tax compliance. Variable in this research are e-Billing, e-Filing, and e-SPT. While the dependent variable in this study is the tax compliance. Data were collect by spreading the questionnaire by using random sampling method. This study was obtained in primary through questionnaire. Respondents in this study are tax payers registered in the Tax Office Pratama Jakarta Cengkareng. The number of questionnaires analyzed was 100 questionnaires. Data analysis technique used in this research is Partial Least Square (PLS) with Smart PLS 3.0 program. Based on the result of this study indicate that, the implementation of the system of e-Billing, e-Filing is positive but not significant effect to tax payers compliance, while the implementation of the system e-SPT research results showed the existence of a positive and significant effect to taxpayers compliance. Keywords: e-Billing, e-Filing, e-SPT, tax compliance Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh Implementasi Sistem e-Billing, e-Filing, dan e-SPT terhadap kepatuhan pajak. Variabel independen dalam penelitian ini adalah Sistem e-Billing, e-Filing, dan eSPT. Sedangkan variabel dependen dalam penelitian ini adalah kepatuhan wajib pajak badan. Data dikumpulkan dengan cara menyebar kuesioner dengan menggunakan metode random sampling. Penelitian ini diperoleh secara primer melalui kuesioner (angket). Responden dalam penelitian ini adalah wajib pajak badan yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Jakarta-Cengkareng. Jumlah kuesioner yang dianalisis adalah 100 kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Partial Least Square (PLS) dengan program Smart PLS 3.0. Berdasarkan hasil penelitian ini menunjukan bahwa implementasi dari sistem e-Billing, e-Filing berpengaruh positif namun tidak signifikan terhadap kepatuhan wajib pajak badan, sedangkan implementasi dari sistem e-SPT hasil penelitian menunjukan adanya pengaruh yang positif dan signifikan terhadap kepatuhan wajib pajak badan. Kata Kunci: e-Billing, e-Filing, e-SPT, kepatuhan pajak

Item Type: Thesis (S1)
Call Number: SE/32/18/510
NIM/NIDN Creators: 43214120073
Uncontrolled Keywords: e-Billing, e-Filing, e-SPT, kepatuhan 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
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
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: Dede Muksin Lubis
Date Deposited: 23 May 2019 04:15
Last Modified: 12 Jan 2024 06:06
URI: http://repository.mercubuana.ac.id/id/eprint/47843

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