CD Skripsi

Analisis Penerapan E-Registration, E-Billing, E-Filling Dan E-Spt Terhadap Pemahaman Perpajakan Dalam Kepatuhan Wajib Pajak Badan (Studi Kasus Umkm Pekanbaru Kota)

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This aims of the study to analyze the implementation of e-registration, efilling,
e-billing, and e-spt on the understanding of taxation in corporate
taxpayer compliance at UMKM Pekanbaru City. The populations in this study
were UMKM corporate taxpayers in Pekanbaru City which were active and
registered at the Department of Industry and Trade of Riau Province, so that the
sample obtained 48 corporate taxpayers with total sampling technique. Data
were analyzed using path analysis by SmartPLS version 3.2.8 software.
The results of the study concluded that e-billing, e-filling, e-spt, and tax
understanding had a significant positive effect on taxpayer compliance.
Meanwhile, e-registration has no effect on Taxpayer Compliance. In addition,
from the path analysis, it is known that e-billing, e-filling and e-spt, has positive
significance effect on Taxpayer Compliance through Tax Understanding.
Meanwhile, the e-registration has no significance positive effect on Taxpayer
Compliance through Tax Understanding.
In additon, based on the results of the R Square analysis, it is known that
the effect of e-registration, e-billing, e-filling, and e-spt on the understanding of
taxation is 94.0%, including in the strong category, the Q square of
understanding taxation is 0.845, which means the the effect of e-registration. , ebilling,
e-filling and e-spt predict that understanding of taxation was the strong
category. The R square analysis of taxpayer compliance is 0.928, which means
that the effect of e-registration, e-billing, e-filling, e-spt and understanding of
taxation on taxpayer compliance is 92.8%, categorized as strong category, Q
square understanding of taxation was 0.800 means that the ability of eregistration,
e-billing, e-filling, e-spt and understanding of taxation predicts that
taxpayer compliance categorized as strong category.
Keywords: e-registration, e-billing, e-filling, e-spt, understanding of
taxation, taxpayer compliance, UMKM

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0161)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0161)

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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