Image of Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus, Pemahaman Tentang Peraturan Perpajakan Dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Wajib Pajak Orang Pribadi Umkm Di Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan)
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Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus, Pemahaman Tentang Peraturan Perpajakan Dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Wajib Pajak Orang Pribadi Umkm Di Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan)

This study aims to test and analyze the effect of tax socialization, the quality of tax service, the understanding of taxation regulations, and the application of e-filing to the compliance of taxpayers of individuals of UMKM registered in KPP Pratama Pekanbaru Senapelan. Techniques in sampling using non probability sampling with convenience sampling method and using slovin formula to calculate the number of samples. Of the 98 questionnaires distributed, only 88 questionnaires were processed. Data analysis technique used is multiple regression analysis and coefficient of determination processed with SPSS version 20. The results showed that : (1) taxation socialization affected taxpayer compliance with a significant level of 0.000 < 0.05, (2) the service quality of tax authorities did not affect taxpayer compliance with a significant level of 0.479 > 0.05, (3) Understanding of tax regulations had no effect towards taxpayer compliance with a significant level of 0.571 > 0.05, (4) The application of e-Filing affects taxpayer compliance with a significant level of 0.000 < 0.05. Simultaneously, all variables affect taxpayer compliance. This can be seen from the F arithmetic > F table (18,433 > 2,46). The result of the coefficient of determination (R2) shows that the overall ability of the independent variable to influence the dependent variable is 44.5%. While the remaining 55.5% influenced by other variables not included in this study.
Keywords : taxpayer compliance, tax socialization, fiscal service quality, understanding of tax regulations, e-Filing application

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0168)
02 03. 118 (0168)
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Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0168)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 80 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 118 (0168)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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