Record Details

PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA KEPANJEN

Jurnal Ilmiah Riset Akuntansi

View Archive Info
 
 
Field Value
 
Title PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA KEPANJEN
 
Creator Isro’i, Isro’i
Diana, Nur
 
Description AbstractThis study was conducted to determine the effect of e-systemimplementation (e-registration, e-SPT, e-billing and e-filling) taxation ontaxpayer compliance level in Tax Service Office (KPP) Pratama Kepanjen. Thetype of this research is correlation research and using primary data source bydistributing questionnaire of 120 questionnaires to individual taxpayer asrespondent. The technique used in data retrieval is incdental sampling while thedata analysis techniques use multiple linear regression analysis assisted withSPSS program.The result of partial research shows that the application of e-registration,e-SPT, e-billing and e-filling have a positive and significant effect on the taxpayercompliance level of the individual while the research result simultaneously showsthat the application of all e-system have positive effect on the level of complianceindividual taxpayer.Keywords: e-Registration, e-SPT, e-Billing, e-Filling, Taxpayer compliance
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-02-21
 
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/908
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/908/898
 
Rights Copyright (c) 2018 Jurnal Riset Akuntansi