PENGARUH PENERAPAN SISTEM MONITORING PELAPORAN PEMBAYARAN PAJAK (MP3) DAN PEMAHAMAN AKUNTANSI PAJAK TERHADAP EFEKTIVITAS PENERIMAAN PAJAK DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING

Munarno, Yudith Prameswari (2012) PENGARUH PENERAPAN SISTEM MONITORING PELAPORAN PEMBAYARAN PAJAK (MP3) DAN PEMAHAMAN AKUNTANSI PAJAK TERHADAP EFEKTIVITAS PENERIMAAN PAJAK DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Yudith Prameswari Munarno, 2011; The Influence Of Application Monitoring System Of Tax Payment Reporting And Understanding Of Tax Accounting To Effectiveness Of Tax Revenue With Taxpayer Compliance As Intervening Variable. Faculty of Economic. State University of Jakarta. Tutors; Tresno Ekajaya, SE, M.Ak., and Nuramalia Hasanah, SE, M.Ak. Monitoring Reporting Tax Payment System (MP3) imposed by the government since 2003 that then is a means to modernize the tax system in Indonesia. This system has many advantages but most taxpayers still do not know the advantages of this MP3 System. MP3 system would be best if the taxpayer has adequate capability in the Understanding of Tax Accounting. This study aims to determine how much influence MP3 System Implementation and Understanding of Tax Accounting Compliance Taxpayer and also how big its contribution in improving the effectiveness of tax receipts. The hypothesis of this research is the Implementation Monitoring Reporting Tax Payment System (MP3) and Understanding Tax Accounting have a positive influence or negative and significant or not significant to the Effectiveness of Tax Receipts by Tax Compliance as an intervening variable. The results of this study is the Implementation Monitoring Reporting Tax Payment System (MP3) does not have a positive and significant impact on the Taxpayer Compliance and Effectiveness of Tax Receipts. Meanwhile, Understanding the Tax Accounting has positive and significant impact on the Taxpayer Compliance and Effectiveness of Tax Receipts. But the effectiveness of tax revenue increase is not certain level (significant). For Taxpayer Compliance can be known has positive and significant impact on Effectiveness of Tax Receipts.

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