| dc.contributor.advisor | TAHAR,AFRIZAL | |
| dc.contributor.author | ARISKA, ILYA | |
| dc.date.accessioned | 2017-07-28T08:14:56Z | |
| dc.date.available | 2017-07-28T08:14:56Z | |
| dc.date.issued | 2017-01-24 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/12111 | |
| dc.description | This study is aimed to examine the influence of the implementation of e-registration, e- payment and e- filing to compliance of Personal Tax Payer listed at KPP Bantul. It uses purposive sampling method in determining the number of samples. From this method obtains 42 qualified questionnaire data. The analysis tool uses SPSS version 23. Tests performed include: descriptive statistics, validity and reliability, classical assumptions, the coefficient of determination, multiple regression, F test and t test.
The results show that the application of e -registration has positive influence to compliance of personal tax payer. But the implementation of e- payment confirms the opposite result. E- payment indicates negative effect on compliance of personal tax payer. While the result of the execution of e- filing shows different things from both of them. E- filing does not give effect to compliance of personal tax payer. | en_US |
| dc.description.abstract | Penelitian ini bertujuan untuk menguji pengaruh penerapan e- registration, e- payment, dan e- filing terhadap kepatuhan Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Bantul. Penelitian ini menggunakan metode purposive sampling dalam menentukan jumlah sampel. Dari metode tersebut diperoleh 42 data kuesioner yang memenuhi kriteria. Alat analisis menggunakan SPSS versi 23. Pengujian yang dilakukan meliputi: statistik deskriptif, validitas dan reliabilitas, asumsi klasik, koefisien determinasi, regresi berganda, F test, dan t test.
Hasil penelitian menunjukkan bahwa penerapan e- registration mempunyai pengaruh positif terhadap kepatuhan Wajib Pajak Orang Pribadi. Akan tetapi penerapan e- payment menunjukkan hasil yang berlawanan. E- payment menunjukkan pengaruh negatif terhadap kepatuhan Wajib Pajak Orang Pribadi. Sedangkan hasil penerapan e- filing menunjukkan hal yang berbeda dari keduanya. E- filing tidak memberikan pengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Sistem elektronik pajak, e- registration, e- payment, e- filing, kepatuhan Wajib Pajak Orang Pribadi. Tax electronic system, e-registration, e-payment, e-filing, compliance of personal tax payer . Tax electronic system, e-registration, e-payment, e-filing, compliance of personal tax payer | en_US |
| dc.title | PENGARUH PENERAPAN E- REGISTRATION, E- PAYMENT, DAN E- FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI | en_US |
| dc.title.alternative | (STUDI KASUS PADA KPP PRATAMA BANTUL) | en_US |
| dc.type | Thesis
SKR
F E
432 | en_US |
