PENGARUH PENERAPAN SISTEM E-FILING DAN PEMAHAMAN INTERNET TERHADAP KEPATUHAN WAJIB PAJAK KPP PRATAMA SURABAYA MULYOREJO

NIALUHRI, VERISCA (2021) PENGARUH PENERAPAN SISTEM E-FILING DAN PEMAHAMAN INTERNET TERHADAP KEPATUHAN WAJIB PAJAK KPP PRATAMA SURABAYA MULYOREJO. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

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Abstract

Obedience is obligatory identified of obedience is obligatory tax target in enroll, compliance to report back Tax Return, compliance in calculating and paying taxes owed. Technological progress encourage tax general directorate to apply various programs, one of them is to improve its service to taxpayers in resolving perpajakannya obligation, as e-filing and understanding of the internet. One analysis that can be used to know the influence of the application of e-filing and understanding the internet for compliance taxpayers analytics multiple regression. The data used in research is the primary data and methods the sample is simple random sampling at KPP Pratama Surabaya Mulyorejo. The purpose of this research is to testing whether e-filing and understanding the internet influences obedience is obligatory individual tax in KPP Pratama Surabaya Mulyorejo. The result obtained in the analysis of multiple regression in this study that the application of e-filing give a positive effect which is significant in partial compliance taxpayers, against then the understanding of the internet provide a significant positive influence in partial compliance to taxpayers and the application of e-filing and understanding of the internet provide a significant positive influence simultaneously against individual taxpayer compliance in KPP Pratama Surabaya Mulyorejo. But the percentage contribution e-filling variable influence the implementation of the internet for compliance and understanding of individual taxpayers in the tax office KPP Pratama Surabaya Mulyorejo to 60,3 % with the remainder influenced by factors other than the regression research.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: e-filing application, understanding the internet, compliance taxpayers multiple regression analysis
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 08 Aug 2022 03:27
Last Modified: 08 Aug 2022 03:27
URI: http://eprints.ubhara.ac.id/id/eprint/1306

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