RAHAYU, ANINDYA HANY (2020) PENGARUH PERSEPSI WAJIB PAJAK MENGENAI KEUNTUNGAN PENGGUNAAN E-FILING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK BADAN DI KELURAHAN UTAN KAYU SELATAN, JAKARTA TIMUR). S1 thesis, Universitas Negeri Jakarta.
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Abstract
ANINDYA HANY RAHAYU. "The Influence of Taxpayer Perceptions Regarding the Advantages of Using E-Filing and Tax Sanctions on Taxpayer Compliance (Study on Corporate Taxpayers in Utan Kayu Selatan Village, East Jakarta". Thesis, Jakarta. Economic Education Study Program. State University of Jakarta. 2020. This study aims to determine the effect of taxpayers' perceptions on the benefits of using e-filing and tax sanctions on taxpayer compliance on corporate taxpayers in Utan Kayu Selatan Village, East Jakarta. This research was conducted for five months starting from March to July 2020. The population in this study were 74 business entities in the Utan Kayu Selatan Village, East Jakarta that had used e filing for 1-3 years. The sampling technique used the Simple Random Sampling technique so as to get a sample of 63 business entities. Taxpayer perception data regarding the benefits of using e-filing, tax sanctions, and taxpayer compliance is obtained through a questionnaire. The analysis requirements test was carried out, the data were stated to be normally distributed and linear. Based on the research analysis, partially there is a significant negative effect on the Taxpayer's perception variable regarding the benefits of using e-filing (tcount 1,817) and there is a significant positive effect on the tax sanction variable (tcount 3,514) on taxpayer compliance with t table 2,00030 each. . Meanwhile, collectively, the Fcount of 13.226> 3.15 Ftable is obtained, so it can be interpreted that the taxpayer's perception of the advantages of using e-filing and tax sanctions simultaneously has a significant effect on taxpayer compliance with partial correlation coefficients of 0.404 and respectively. 0.517, and the multiple correlation coefficient of 0.553 with a determination coefficient of 30.6%. From this study it can be concluded that the compliance of corporate taxpayers in Utan Kayu Selatan Village, East Jakarta is influenced by the perception of taxpayers regarding the benefits of using e-filing and tax sanctions by 30.6%, while the remaining 69.4% is influenced by other factors which are not the researcher's variable. Keywords: taxpayer perception, e-filing, tax sanctions, taxpayer compliance
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing I : Dra. Sri Zulaihati, M.Si., Pembimbing II: Achmad Fauzi, S.Pd., M.Ak., |
| 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 Pendidikan Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 06 Oct 2020 05:33 |
| Last Modified: | 06 Oct 2020 05:33 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/9366 |
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