Ashan, Fikri Rijal and , Imronudin, S.E., M.Si., Ph.D. (2022) Pengaruh Pemahaman Sistem E-Filling Dan E-Billing Terhadap Kepatuhan Wajib Pajak Dengan Tingkat Kepuasan Sebagai Variabel Intervening (Studi Empiris Orang Pribadi Yang Terdaftar Di KPP Kota Sukoharjo). Skripsi thesis, Universitas Muhammadiyah Surakakarta.
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Abstract
The purpose of this study was to examine the effect of e-filling and e-billing on taxpayer compliance with the level of satisfaction as an intervening variable. This research was conducted on individual taxpayers who reported their taxes using e-filling and e-billing systems in the Sukoharjo and Wonogiri. This study used a sample of 100 respondents. The sample selection method used purposive sampling based on the respondent's criteria that had been determined by the researcher. Meanwhile, the data analysis method used is SEMPLS analysis with the help of SmartPLS v. 3.2.9. The results of this study indicate that e-filling has a positive effect on taxpayer compliance. E-billing has no significant positive effect on taxpayer compliance. E-filling has a positive effect on the level of satisfaction of taxpayers. E-billing has a positive effect on the level of satisfaction of taxpayers. The level of taxpayer satisfaction has a positive influence on taxpayer compliance. The level of taxpayer satisfaction mediates e-filling on taxpayer compliance. The level of taxpayer satisfaction mediates e-billing on taxpayer compliance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | E-filling, E-billing, Satisfaction Level, Taxpayer Compliance. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HD Industries. Land use. Labor > HD28 Management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | FIKRI RIJAL ASHAN |
| Date Deposited: | 05 Aug 2022 01:34 |
| Last Modified: | 05 Aug 2022 01:34 |
| URI: | http://eprints.ums.ac.id/id/eprint/102390 |
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