PENGARUH PERSEPSI KEBERMANFAATAN DAN PERSEPSI KEMUDAHAN E-SPT TERHADAP PELAPORAN E-SPT OLEH WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Kota Sukabumi)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Septiani, Lusiana
Subject
HB Economic Theory
Datestamp
2018-11-30 07:06:21
Abstract :
Lusiana Septiani (1430611114) Muhammadiyah University of Sukabumi. Effect of Perceived Usefulness and, Perceived Ease of e-SPT affect of e-SPT Reporting by Individual Taxpayer at KPP Pratama Sukabumi. (Counselor: Ismet Ismatullah, S.E., M.Ak. and Venita Sofiani, S.E., M.Sc.) This study aims to determine Perceived Usefulness and, Perceived Ease of e-SPT affect of e-SPT Reporting by Individual Taxpayer at KPP Pratama Sukabumi. The variables used in this research are Perceived Usefulness of e-SPT (X1), Perceived Ease of e-SPT (X2), and Reporting of e-SPT (Y). The research method used is associative research method. Data collection tools are observations and questionnaires with Likert scale. The population in this research is individual taxpayer of e-SPT registered in Primary Tax Office of Sukabumi City 17,857, with sample 100 Individual Taxpayer based on Slovin formula with sampling technique of Probabilty Sampling. The results showed that the results of partial test showed that Perceived Usefulness of e-SPT (X1), Perceived Ease of e-SPT (X2), and Reporting of e-SPT (Y). The result of simultaneous test shows that Perception of ease and ease of perception of e-SPT influence simultaneously or simultaneously towards e-SPT reporting.
Lusiana Septiani (1430611114) Muhammadiyah University of Sukabumi. Effect of Perceived Usefulness and, Perceived Ease of e-SPT affect of e-SPT Reporting by Individual Taxpayer at KPP Pratama Sukabumi. (Counselor: Ismet Ismatullah, S.E., M.Ak. and Venita Sofiani, S.E., M.Sc.) This study aims to determine Perceived Usefulness and, Perceived Ease of e-SPT affect of e-SPT Reporting by Individual Taxpayer at KPP Pratama Sukabumi. The variables used in this research are Perceived Usefulness of e-SPT (X1), Perceived Ease of e-SPT (X2), and Reporting of e-SPT (Y). The research method used is associative research method. Data collection tools are observations and questionnaires with Likert scale. The population in this research is individual taxpayer of e-SPT registered in Primary Tax Office of Sukabumi City 17,857, with sample 100 Individual Taxpayer based on Slovin formula with sampling technique of Probabilty Sampling. The results showed that the results of partial test showed that Perceived Usefulness of e-SPT (X1), Perceived Ease of e-SPT (X2), and Reporting of e-SPT (Y). The result of simultaneous test shows that Perception of ease and ease of perception of e-SPT influence simultaneously or simultaneously towards e-SPT reporting.
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