PENGARUH PENERAPAN SISTEM ONLINE E-BILLING DAN E-FILING SERTA PEMAHAMAN TEKNOLOGI INFORMASI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PALEMBANG ILIR BARAT)
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Institusion

Universitas Sriwijaya

Author

YUNI ADELIA (STUDENT ID : 01031281823058)
Ubaidillah Ubaidillah (LECTURER ID : 0028085703)
Nilam Kesuma (LECTURER ID : 0228078203)

Subject

HJ2321-2323 Tax incidence. Tax shifting. Tax equity 

Datestamp

2022-05-20 03:57:43 

Abstract :
The purpose of this research was to determine the application effect of online e-billing and e-filing systems as well as the understanding of information technology on individual taxpayer compliance at KPP Pratama Palembang Ilir Barat. This research uses primary data in the form of distributing questionnaires to individual taxpayers at KPP Pratama Palembang Ilir Barat. Based on purposive sampling method, obtained as many as 100 individual taxpayers in KPP Pratama Palembang Ilir Barat who meet the criteria. Analysis of the data used is multiple linear regression using the Software Statistical Program for Social (SPSS) version 26.0. The results of the research indicate that the e-billing and e-filing systems have no effect on individual taxpayer compliance, while the understanding of information technology has a positive effect on individual taxpayer compliance. 

File :
RAMA_62201_01031281823058.pdf
RAMA_62201_01031281823058_TURNITIN.pdf
RAMA_62201_01031281823058_0028085703_0228078203_01_front_ref.pdf
RAMA_62201_01031281823058_0028085703_0228078203_02.pdf
RAMA_62201_01031281823058_0028085703_0228078203_03.pdf
RAMA_62201_01031281823058_0028085703_0228078203_04.pdf
RAMA_62201_01031281823058_0028085703_0228078203_05.pdf
RAMA_62201_01031281823058_0028085703_0228078203_06_ref.pdf
RAMA_62201_01031281823058_0028085703_0228078203_07_lamp.pdf