ASSYAHIDAH, ZAHRA (2021) PENGARUH PENERAPAN SYSTEM E-FILING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of the application of e-filing systems and awareness of taxpayers on individual taxpayer compliance with internet understanding as a moderating variable. The population in this study is an individual taxpayer who does free work and has been registered as a taxpayer in Kalideres KPP as many as 2,300 taxpayers. A sample of 96 respondents was calculated using the Slovin formula. The research data uses primary data obtained by distributing questionnaires addressed to respondents through online forms Google forms based on convenience sampling techniques where sampling is based on the availability of taxpayers in filling out the questionnaire. This research analysis technique uses the Outer Model and Inner Model. The results showed that the adoption of the e-filing system had a positive effect on compliance of individual taxpayers, awareness of taxpayers had a positive effect on compliance of individual taxpayers and internet understanding strengthened the effect of the relationship of E-filing System with taxpayer compliance private person. Keyword; e-filing system, awareness of taxpayers, compliance of individual taxpayers, internet understanding Penelitian ini bertujuan untuk mengetahui pengaruh penerapan system e-filing dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi dengan pemahaman internet sebagai variabel moderasi. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang melakukan pekerjaan bebas dan sudah terdaftar sebagai wajib pajak di KPP Pratama Kalideres sebanyak 2.300 Wajib Pajak. Sampel sebanyak 96 responden yang dihitung dengan menggunakan rumus slovin. Data penelitian menggunakan data primer yang diperoleh dengan cara menyebarkan kuesioner yang ditujukan kepada responden melalui media online google forms berdasarkan teknik convenience sampling dimana pengambilan sampel didasarkan pada ketersediaan wajib pajak dalam mengisi kuesioner. Teknik analisis penelitian ini menggunakan Outer Model dan Inner Model. Hasil penelitian menunjukkan bahwa penerapan system e-filing berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi, kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi dan Pemahaman internet memperkuat pengaruh hubungan System E-filing dengan kepatuhan wajib pajak orang pribadi. Kata kunci; system e-filing, kesadaran wajib pajak, kepatuhan wajib pajak , Pemahaman internet
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43218110273 |
| Uncontrolled Keywords: | system e-filing, kesadaran wajib pajak, kepatuhan wajib pajak , Pemahaman internet |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 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: | CALVIN PRASETYO |
| Date Deposited: | 06 Sep 2023 04:38 |
| Last Modified: | 06 Sep 2023 04:38 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/80416 |
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