CD Skripsi

Pengaruh Efektivitas Penggunaan Fasilitas E-Filing Terhadap Kepuasan Wajib Pajak Dalam Pelaporan Spt Dengan Pemahaman Internet Sebagai Variabel Moderasi (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang Terdaftar Di Kpp Pratama Pekanbaru Senapelan)

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This study aims to determine and analyze the effect of effectiveness use of e-filing facilities on taxpayer satisfaction in the reporting tax return with the understanding of Internet as a moderating variable. This research data was obtained from the questionnaires which was distributed to taxpayer with purposive sampling method. This study population is an individual taxpayer who reported tax return through e-filing in the tax office Pratama Pekanbaru Senapelan. The sample used in this study were 99 respondents. The method of analysis used for testing the hypothesis is simple linear regression analysis and Moderated Regression Analysis (MRA) with the help of SPSS software version 20.0. Based on the results of hypothesis testing found that effectiveness use of e-filing facilities significant effect on taxpayer satisfaction. While the internet understanding significant effect on taxpayer satisfaction and can moderate the effect of effectiveness use of e-filing facilities on taxpayer satisfaction. Where the effect of effectiveness use of e-filing facilities on taxpayer satisfaction shows coefficients ß1 positive for 0,471 with a significance of 0,000 < 0,05. While it, understanding of Internet can moderate the effect of effectiveness use of e-filing facilities on taxpayer satisfaction shows coefficients ß3 negative for 0.061 with a significance of 0,000 < 0,05. Keyword: Effectiveness, E-Filing, Understanding of Internet, and Taxpayer satisfaction.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0134)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

xi, 127 hlm.: ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03. 116 (0134)

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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