CD Skripsi

Pengaruh Penerapan Sistem E-Filing, Tingkat Pendidikan, Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Biaya Kepatuhan Sebagai Variabel Moderasi (Studi Empiris Pada Wajib Pajak Orang Pribadi Di Kpp Pratama Pekanbaru Tampan)

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ABSTRAC
This study aims to determine the effect of the implementation of E-filing System, compliance level, and tax knowledge on taxpayer compliance with compliance costs as a moderating variable. The population in this study is individual taxpayers registered at KPP Pratama Tampan Pekanbaru. The sampling method used in this study is non-probability sampling. The data analysis technique used in this study is analysis with the SEM SMARTPLS model. The results of the study showed that the variable Education Level had no effect on taxpayer compliance, the variable of e- filing and tax knowledge had an effect on taxpayer compliance, compliance costs were not able to moderate the influence of Education Level on taxpayer compliance, compliance costs were able to moderate the effect of the implementation of e-filing and tax knowledge on taxpayer compliance.
Keywords: Taxpayer Compliance, E-filing, Education Level, Taxation
Knowledge.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802110314

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802110314

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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