PENGARUH KEMUDAHAN PENGGUNAAN E-FILLING TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI KARYAWAN DI KOTA PALEMBANG DENGAN PERAN ACCOUNT REPRESENTATIVE SEBAGAI VARIABEL MODERASI
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Institusion

Universitas Katolik Musi Charitas

Author

Fifo, Vinisia Yolanda

Subject

H Social Sciences (General) 

Datestamp

2022-06-07 04:18:10 

Abstract :
This study aims to empirically examine the effect of the role of Account Representative to moderate positively the relationship of ease of use of e-filling to compliance with annual SPT reporting for individual taxpayers in Palembang city. The population in this study is the individual taxpayer of employees who are registered with the mandatory annual tax return in Pratama KPP Palembang city with a population of 168.718. Sample selection using slovin formula with a minimum sample size of 100 respondents and using purposive sampling method. Data analysis used to test the hypothesis is by using a moderation regression test. Based on the results of the study indicate that the role of Account Representative moderates positively the ease of use of e-filling towards compliance with annual SPT reporting of individual taxpayers of employees in Palembang city. Keywords: The Role Of Account Representative, Ease Of Use Of E-Filling, Compliance With Annual Tax Returns Of Employee Taxpayers In Palembang. 

File :
EA-2019-1521015-Cover.pdf
EA-2019-1521015-Abstract.pdf
EA-2019-1521015-Complete.pdf
EA-2019-1521015-Summary_id.pdf
EA-2019-1521015-Tabelofcontent.pdf
EA-2019-1521015-Chapter1.pdf
EA-2019-1521015-Chapter2.pdf
EA-2019-1521015-Chapter3.pdf
EA-2019-1521015-Chapter4.pdf
EA-2019-1521015-Conclusion.pdf
EA-2019-1521015-Reference.pdf
EA-2019-1521015-Attachment.pdf