CD Skripsi
Pengaruh Pemanfaatan Teknologi Informasi, Tingkat Pemahaman Perpajakan Dan Kesadaran Wajib Pajak Terhadap Pemenuhan Kewajiban Perpajakan (Studi Empiris Wajib Pajak Badan Pada Kpp Madya Pekanbaru)
ABSTRACT
This study aims to determine the effect of the use of information
technology, the level of understanding of taxation and awareness of taxpayers on
the fulfillment of tax obligations. The object of this research is the Pekanbaru
Intermediate Tax Service Office. The method used in this research is hypothesis
testing. The population and sample in this study were corporate taxpayers who
were registered at the Pekanbaru Intermediate Tax Service Office. The data
source of this research is a questionnaire distributed to 91 corporate taxpayer
respondents. The data analysis method used in this research is descriptive
statistics and multiple linear regression using thedata processing software
program Statistical Product and Service Solution (SPSS) version 25.0 for
windows. The results of this study indicate that the use of information technology,
level of understanding of taxation and awareness of taxpayers has a significant
effect on the fulfillment of tax obligations.
Keywords: Fulfillment of Tax Obligations, The Use of Information Technology,
Level of Tax Understanding, Taxpayer Awareness
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