Cahyono, Sony and , Dra. Rina Trinawati, M.Si.Ak., Ph.D, CA (2021) Pengaruh Sanksi Perpajakan, Penerapan E-Filling dan E-Billing Terhadap Kepatuhan Wajib Pajak di KPP Pratama Sukoharjo. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This writing aims to analyze the factors that affect the obedience of taxpayers with the existence of tax penalty, the application of e-filling, and e-billing in fulfilling their obligations at the Sukoharjo Pratama Tax Office. Factors that can affect taxpayer compliance include tax penalty, e-filling, and e-billing. The population of this study are taxpayers who are registered at the Sukoharjo Pratama Tax Office. The sampling technique uses accidental sampling. The number of samples in this study are 100 samples. The method of collecting primary data is using online questionnaire. In this study, the hypothesis is tested using multiple regression analysis. The result of this study indicate that tax penalty, the application of e-filling, and e-billing have an effect on taxpayer’s obeidiance at the Sukoharjo Pratama Tax Office.
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | tax compliance, the application of e-filling, the application of e-billing, tax penalty |
Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | SONY CAHYONO |
Date Deposited: | 15 Feb 2021 03:12 |
Last Modified: | 15 Feb 2021 03:12 |
URI: | http://eprints.ums.ac.id/id/eprint/89121 |
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