| dc.contributor.advisor | | |
| dc.contributor.advisor | | |
| dc.contributor.author | FIRDAUS, MUHAMAD ADITYA | |
| dc.date.accessioned | 2020-02-07T03:30:15Z | |
| dc.date.available | 2020-02-07T03:30:15Z | |
| dc.date.issued | 2019-11-13 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/31550 | |
| dc.description | Taxes are mandatory contributions to the state owed by individuals or entities that are coercive based on the law by not getting direct compensation for state needs and the prosperity of the people. The purpose of this study is to obtain empirical evidence of the influence of the benefits of E-Filling, understanding taxpayers, service quality and tax penalties on tax compliance
This research is ex-post facto. The sample of this study is corporate taxpayers who report SPT through E-Filling in Kulonprogo and Sleman districts. Data collection techniques using a questionnaire. Data analysis techniques used multiple linear regression analysis
The results showed that: 1) The usefulness of e-Filing had a significant effect on taxpayer compliance; 2) Understanding taxpayers has a significant effect on taxpayer compliance; 3) The quality of tax services has a significant effect on taxpayer compliance and 4) Tax sanctions have a significant effect on taxpayer compliance | en_US |
| dc.description.abstract | Pajak merupakan kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan undang-undang dengan tidak mendapatkan imbalan secara langsung untuk keperluan negara dan kemakmuran rakyat. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris pengaruh kemanfaatan E-Filing, pemahaman wajib pajak, kualitas pelayanan dan sanksi perpajakan terhadap kepatuhan wajib pajak. Penelitian ini bersifat ex-post facto. Sampel penelitian ini adalah wajib pajak badan yang melaporkan SPT melalui E-Filing di kabupaten Kulonprogo dan Sleman. Teknik penggumpulan data menggunakan angket. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa: 1) Kemanfaatan e-Filing berpengaruh signifikan terhadap kepatuhan wajib pajak; 2) Pemahaman wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak; 3) Kualitas pelayanan pajak berpengaruh signifikan terhadap kepatuhan wajib pajak dan 4) Sanksi pajak berpengaruh signifikan terhadap kepatuhan wajib pajak. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | E-FILING UTILIZATION | en_US |
| dc.subject | KEMANFAATAN E-FILING | en_US |
| dc.subject | TAXPAYER UNDERSTANDING | en_US |
| dc.subject | PEMAHAMAN WAJIB PAJAK | en_US |
| dc.subject | SERVICE QUALITY | en_US |
| dc.subject | KUALITAS PELAYANAN | en_US |
| dc.subject | TAX SANCTIONS | en_US |
| dc.subject | SANKSI PERPAJAKAN | en_US |
| dc.subject | TAXPAYER COMPLIANC | en_US |
| dc.subject | KEPATUHAN WAJIB PAJAK | en_US |
| dc.title | PENGARUH KEMANFAATAN E-FILING, PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN KULON PROGO DAN SLEMAN | en_US |
| dc.type | Thesis SKR FEB 795 | en_US |
