PENGARUH PENERAPAN E-FILING, PEMAHAMAN PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SURABAYA MULYOREJO

Kushartanto, Tatok (2023) PENGARUH PENERAPAN E-FILING, PEMAHAMAN PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SURABAYA MULYOREJO. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

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Abstract

Tax revenue is one of the state's sources of income managed to finance various sectors of government spending. To increase collection from the taxation sector, the Directorate General of Taxes has implemented reforms by utilizing technological advancements through the implementation of e-filing system for tax reporting. However, in reality, the use of e-filing system is not as easy as expected due to taxpayers' minimal knowledge about technology and lack of awareness among taxpayers to report their tax obligations. This research aims to determine the influence of implementing e-filing system, level of tax understanding, and taxpayer awareness on taxpayer compliance at KPP Pratama Surabaya Mulyorejo. The data collection technique used in this study is questionnaire distribution and purposive sampling method was employed for sample selection. The collected data will be analyzed using quantitative analysis methods with multiple linear regression test. The research results indicate that the implementation of the e-filing system has an effect on individual taxpayer compliance, while the level of tax understanding does not have an effect on individual taxpayer compliance. Taxpayer awareness has an effect on individual taxpayer compliance. Furthermore, the simultaneous implementation of the e-filing system, level of tax understanding, and taxpayer awareness have an effect on taxpayer compliance at KPP Pratama Surabaya Mulyorejo.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Implementation of e-filing System, Level of Tax Understanding, Taxpayer Awareness, Taxpayer Compliance.
Subjects: Accounting > Tax
Accounting > Tax
Accounting > Public Accounting
Accounting > Public Accounting
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 05 Sep 2024 04:48
Last Modified: 05 Sep 2024 04:48
URI: http://eprints.ubhara.ac.id/id/eprint/2668

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