PENGARUH PENERAPAN SISTEM E-FILING, PENGETAHUAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA SURABAYA WONOCOLO

Mufidah, Imroatul (2019) PENGARUH PENERAPAN SISTEM E-FILING, PENGETAHUAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA SURABAYA WONOCOLO. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

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Abstract

This study aims to determine the effect of implementation of e-filing systems, tax knowledge, and tax sanctions agains an individual taxpayer compliance at kpp pratama surabaya wonocolo. The population of this research is all individual taxpayer on KPP Pratama Surabaya Wonocolo, using purposive sampling method with total sample of 95 taxpayers. Methods of data analysis using multiple linear regression analysis with SPSS 23.0. The results showed that the application of e-filing system has a significant effect on taxpayer compliance. Knowledge of tax has a significant effect on tax compliance. Tax sanctions have a significant effect on taxpayer compliance. Together, the application of e-filing systems, knowledge of taxes, and tax sanctions have a significant effect on taxpayer compliance.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Implementation of e-filing system, tax knowledge, tax sanction, and taxpayer compliance
Subjects: Accounting > Tax
Accounting > Tax
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 27 Aug 2020 04:30
Last Modified: 27 Aug 2020 04:31
URI: http://eprints.ubhara.ac.id/id/eprint/561

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