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PENGARUH PENERAPAN SISTEM ADMINISTRASI E-REGISTRATION DAN E-FILING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (Studi Kasus pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Sidoarjo Utara)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PENERAPAN SISTEM ADMINISTRASI E-REGISTRATION DAN E-FILING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (Studi Kasus pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Sidoarjo Utara)
 
Creator Hasan, Fandi Ahmad
Afifudin, Afifudin
Junaidi, Junaidi
 
Description AbstractThis study was conducted to determine the effect of the application of eRegistration Administration System and e-Filing on the level of TaxpayerCompliance (Case study on Individual Taxpayers at KPP Pratama NorthSidoarjo). This type of research is explanatory research or confirmatory and usesprimary data sources by distributing 100 questionnaires to individual taxpayers asrespondents. The method used in data retrieval is incidental sampling while themethod of data analysis uses multiple linear regression analysis assisted by theSPSS program.The result of partial research shows that the application of e-Registrationand e-Filing Administration System have positive and significant influence toPersonal Taxpayer Compliance level while the research result simultaneouslyshows that the application of e-Registration and e-Filing Administration Systemalso positively influence to Compliance level Individual Taxpayer. Keywords : e-Registration, e-Filing, Taxpayer Compliance
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-19
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1333
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1333/1328
 
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