Kepatuhan Wajib Pajak Ditinjau dari Penerapan E-Filing dan Tingkat Pemahaman Perpajakan di Kantor Pelayanan Pajak (KPP) Pratama Surakarta

Maharani, Anggi Sadha and -, Dr. Sabar Narimo, M.M, M.Pd (2018) Kepatuhan Wajib Pajak Ditinjau dari Penerapan E-Filing dan Tingkat Pemahaman Perpajakan di Kantor Pelayanan Pajak (KPP) Pratama Surakarta. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study is to find out: 1) The effect of the application of e-filing on Tax Compliance of Surakarta Pratama Tax Service Office; 2) The influence of the level of understanding of taxation on the compliance of Surakarta Pratama Tax Service Office; and 3) The effect of the application of e-Filing and the level of understanding of taxation on the compliance of the Surakarta Pratama Tax Service Office. This study uses descriptive quantitative methods. The population in this study was compulsory Saurakarta Pratama Tax Service Office that uses E-Filing which then taken 70 people as samples. Data were collected by documentation and questionnaires. Tests for data analysis prerequisites included normality tests, and linearity tests. Data analysis techniques used were multiple regression analysis, t test, F test, R2 test, and relative and effective contributions. The results of the regression analysis obtained the regression equation Y = 8.079 + 0.085X1 + 0.412X2. The conclusion is 1) The application of the E-filing System has a positive effect on Taxpayer Compliance in Surakarta Pratama Tax Service Office. This is supported by positive results in 0.085 multiple linear regression and positive tcount of 2.707 is greater than ttable value 1.667; 2) Level of Understanding of Taxation has a positive effect on Taxpayer Compliance in Surakarta Pratama Tax Service Office. This is supported by positive results in multiple linear regression of 0.412 and positive tcount of 5.873 is greater than the value of ttable 1.667; and 3) Implementation of E-filing System and Taxpayer Compliance jointly affects Taxpayer Compliance supported by the results of Fcount of 125.621 greater than F table 3.13; 4) the coefficient of determination (Adjusted R Square) obtained is 0.783. This means that 78.30% of the variable variation in taxpayer compliance can be influenced by the Application of the E-filing System and the Level of Understanding of Taxation. While the remaining 21.70% is explained by other variables not included in the regression model; 5) Variables for the Application of E-filing System in giving a relative contribution of 30.29%, the Level of Understanding of Taxation variables is 69.71%. While the effective contribution of the E-filing System Application variable is 23.92%, the Tax Understanding Rate variable is 55.04%.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	penerapan system e-filing, tingkat pemahaman pajak, kepatuhan wajib pajak
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
Depositing User:	ANGGI SADHA MAHARANI
Date Deposited:	10 Nov 2018 07:40
Last Modified:	10 Nov 2018 07:40
URI:	http://eprints.ums.ac.id/id/eprint/68564

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