PENGARUH PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGUNAAN ELECTRONIC FILING (E-FILING) DI KPP PRATAMA PALEMBANG ILIR BARAT

Novrinda, Ima (2014) PENGARUH PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGUNAAN ELECTRONIC FILING (E-FILING) DI KPP PRATAMA PALEMBANG ILIR BARAT. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

Tax is another source of state revenue, therefore the government has done reforms tax administration initiated in 2001, in order to improve taxpayer compliance, one form of the reform is the application of e-Filing and the implementation initiated in 2011 in KPP Pratama Palembang Ilir Barat. Therefore, e-Filing is new product from Direktorat Jenderal Pajak. So, e-Filing needs adjustment and introduction. This research aimed to determine the effect of perception individual taxpayers in using electronic filing (e-Filing). This research is replicated from Noviandini’s research (2012) and it has modified by researcher. This research used primary data obtained from the result of the distribution questionnaires to 96 respondents individual taxpayers who are in KPP Pratama Palembang Ilir Barat. In this research, The program which is used to manage the data is SPSS 22. The result of this research indicates that the effect of independent variables on the dependent variable. Partially , from the three variables X have effect on variable using e-Filing (Y), with significant value of 0,002. Variable X simultaneously effects on the variable using e-Filing (Y) with significant value of 0,000. The value of R2 in this research is 0,186 which means that all of the independent variables used in this research only has the effect 18,6% and the remaining 81,4% are other factors that are not used in this study. Keywords: Electronic Filing (e-Filing), Individual Taxpayers Perceptions

Item Type: Thesis (Other)
Uncontrolled Keywords: Electronic Filing (e-Filing), Individual Taxpayers Perceptions
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Accounting > Undergraduate Theses
Depositing User: Mrs Trisni Handayani
Date Deposited: 22 Jan 2016 02:51
Last Modified: 22 Jan 2016 02:51
URI: http://eprints.polsri.ac.id/id/eprint/497

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