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      • 03. DISSERTATIONS AND THESIS
      • Students
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      • Faculty of Economics
      • Department of Accounting
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      •   UMY Repository
      • 03. DISSERTATIONS AND THESIS
      • Students
      • Undergraduate Thesis
      • Faculty of Economics
      • Department of Accounting
      • View Item
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      PENGARUH PRESEPSI WAJIB PAJAK ATAS PENERAPAN E-SYSTEM, ACCOUNT REPRESENTATIVE, DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING

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      COVER (185.4Kb)
      HALAMAN JUDUL (353.3Kb)
      HALAMAN PENGESAHAN (715.8Kb)
      ABSTRAK (173.1Kb)
      BAB I (494.3Kb)
      BAB II (389.4Kb)
      BAB III (444.9Kb)
      BAB IV (567.6Kb)
      BAB V (194.6Kb)
      DAFTAR PUSTAKA (204.2Kb)
      LAMPIRAN (180.7Kb)
      LAMPIRAN (148.1Kb)
      NASKAH PUBLIKASI (495.6Kb)
      Date
      2019-02-18
      Author
      INDRASWARI, INGGRID
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      Abstract
      This study aims to examine the effect of taxpayer perceptions on the implementation of e-systems, account representatives, quality of tax authorities services and risk preferences for taxpayer compliance. retrieval of data using a purposive sampling technique to taxpayers registered at the Pratama Tax Office Sleman. The number of questionnaires distributed is 110 questionnaires and 100 questionnaires can be processed. This study uses multiple linear regression analysis which is then processed using SPSS version 17.0. The results of testing in this study indicate that the perception variables of the application of e-system and account representative have a positive effect on taxpayer compliance while the tax service quality and tax service quality variables weakened by risk preferences do not affect taxpayer compliance.
      URI
      http://repository.umy.ac.id/handle/123456789/25991
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      • Department of Accounting

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