CD Skripsi

Pengaruh Penerapan E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Badan Dengan Pemahaman Peraturan Perpajakan Dan Sanksi Pajak Sebagai Variabel Moderasi (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Bangkinang)

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ABSTRACT
This study aims to find empirical evidence related to the effect of taxation esystem
on corporate taxpayer compliance and the effect of moderation
understanding of tax regulations and tax sanctions on corporate taxpayer
compliance.
The population of this study is corporate taxpayers registered at Pratama
Tax Office Bangkinang, amounting to 9,178 corporate taxpayers. The sample of
this study was selected using accidental sampling technique, which is a sampling
technique where consumers who coincidentally/incidentally meet with the
researcher can be used as samples if it is deemed that the person who happened
to be met is suitable as a data source. This study use approach for hypothesis
testing by using SPSS 25 as statistical program used.
The results of this study indicate that implementation of taxation e-system
has a positive and significant effect on corporate taxpayer compliance.
Meanwhile, the moderating variable such as understanding of tax regulations and
tax sanctions has no effect on the implementation of taxation e-system on
corporate taxpayer compliance.
Keywords : Taxation E-system, Understanding of Tax Regulations, Taxation
Sanctions, Taxpayer Compliance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0107)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0107)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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