THE EFFECT OF IMPLEMENTATION OF ONLINE TAXPAYMENT SYSTEM AND TAXPAYERS AWARENESS ON TAXPAYERS COMPLIANCE IN INDONESIA

Fauzan, Fatimah Nur Aisyah (2023) THE EFFECT OF IMPLEMENTATION OF ONLINE TAXPAYMENT SYSTEM AND TAXPAYERS AWARENESS ON TAXPAYERS COMPLIANCE IN INDONESIA. Other thesis, Politeknik Negri Sriwijaya.

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Abstract

A country needs funds in its development, taxes are one of the largest supply sources used by the government in its national development. this study has the objective to determine the effectiveness of the implementation of the online tax system Against Taxpayer Awareness in Paying Taxes in Indonesia. This study uses one dependent variable and two independent variables that consist of system used, awareness and compliance. This research's population consists of all taxpayers registered in South Sumatera, Indonesia that have been completed implementing an online tax payment system. The sampling method in this research is 193 taxpayers registered in Lahat, South Sumatera, Indonesia. this study also used questionnaire method with SPSS for its application. The research applied Descriptive statistics research design. The R-square value of 0.007 implies that 0.7% of the variability in the target variable can be explained by what was observed. According to the available table, the Durbin- Watson score is 2.220, indicating that both the IV and the DV are in the zero to less than two range, which is noteworthy since it means that the values of the Durbin-Watson between- variables correlation are negative.

Item Type: Thesis (Other)
Uncontrolled Keywords: Online Taxpayer System, Awareness, Compliance, Indonesia.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 29 Jun 2024 09:17
Last Modified: 29 Jun 2024 09:17
URI: http://eprints.polsri.ac.id/id/eprint/15243

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