CD Skripsi

Pengaruh Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Melaporkan Spt Tahunan

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Along with the development of information and communication technology, the Directorate General of Taxes (DGT) initiated tax reform through e-filing. With the existence of e-filling, it is hoped that it will make it easier for taxpayers to carry out their tax obligations, thereby increasing taxpayer compliance. Therefore, this study aims to determine the effect of e-filing implementation on individual taxpayer compliance in reporting the Annual Tax Return. The research sample consisted of 81 public school teachers in Tambang District, ranging from elementary to high school levels. The sampling technique used proportionate random sampling. Data were collected by questionnaires that have been tested for validity and reliability. Data analysis techniques used descriptive analysis and simple linear regression. The results found that the application of e-filing has a significant effect on taxpayer compliance in reporting annual tax returns. The application of e-filing has strong potential to increase taxpayer compliance. Ease of use of the system is one aspect that can influence the application of good e-filing to increase individual taxpayer compliance.
Keyword : E-filing; Tax; Tax Payer Compliance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2005113201

Penerbit

Pekanbaru : Universitas Riau FKIP Pendidikan Ekonomi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2005113201

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

ILMU PENDIDIKAN EKONOMI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Aldi

Versi lain/terkait

Lampiran Berkas

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