PENGARUH PERSEPSI PENERAPAN SISTEM E-FILLING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN DENGAN PERILAKU WAJIB PAJAK SEBAGAI VARIABEL INTERVENING DAN BIAYA KEPATUHAN SEBAGAI VARIABEL MODERASI

Rizky, Selvy Ayu (2012) PENGARUH PERSEPSI PENERAPAN SISTEM E-FILLING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN DENGAN PERILAKU WAJIB PAJAK SEBAGAI VARIABEL INTERVENING DAN BIAYA KEPATUHAN SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Directorat General of Tax through Kep-88/PJ/2004 has announced electronic system services to tax payers, which called e-filing or electronic filing system. E- filing is expected to be able to help tax payers to reduce cost and time for preparing, processing, and reporting annual tax return (SPT) to tax office. The performance of e-filing is also expected to be excellent so that it can increasing tax compliance. This research are aim to describe the impact of perception tax subject on e-filing towards tax compliance, the impact of perception tax subject on e-filing towards tax subject behaviour, the impact of tax subject behaviour towards tax compliance, the impact of perception tax subject on e-filing towards tax compliance with tax subject behaviour as intervening variable, and the impact of perception tax subject on e-filing towards tax compliance with cost compliance as moderating variabel. This research applies two methods, descriptive explanatory research and causality research. Population are the whole tax subject listed on KPP Pulogadung. Sampling method is using stratified sampling. With applying slovin formula, we can get 113 sample with 113 responden, but researcher will allot 115 questions sheets to tax subject. The result of this research showed that perception tax subject on e-filing has positive and significant impact towards tax compliance, perception tax subject on e-filing has positive and significant impact towards tax subject behaviour, tax subject behaviour has positive and significant impact towards tax compliance, tax subject behaviour can’t intervece relation of perception tax subject on e-filing towards tax compliance, and compliance cost can’t moderate relation of perception tax subject on e-filing towards tax compliance.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Tresno Eka Jaya, SE, M.Akt. Pembimbing II: Indra Pahala, SE, M.Si.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 03 Apr 2018 04:06
Last Modified: 03 Apr 2018 04:06
URI: http://repository.fe.unj.ac.id/id/eprint/4093

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