Pengaruh Penerapan E-SPT dan E-Filling terhadap Kepatuhan Wajib Pajak: Survey terhadap Pengusaha Kena Pajak pada KPP Pratama Majalaya

Awalounia, Suzie (0954012) (2013) Pengaruh Penerapan E-SPT dan E-Filling terhadap Kepatuhan Wajib Pajak: Survey terhadap Pengusaha Kena Pajak pada KPP Pratama Majalaya. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

This observation has a purpose to know that was significant influence on the implementation on e-SPT and e-Filling the individual taxpayer compliance in the SPT report. This observation used descriptive method with survey approach. The sample in this observation is the taxable entrepreneurs at KPP Pratama Majalaya Bandung. The data collection used 45 questionnaires distributed to taxable entrepreneurs.Taxpayer Compliance was measured using Regression Test. The results show that there is no effect of the application of e-SPT (X1) of the Taxpayer Compliance in SPT but there is influence of e-Filing (X2) of the Taxpayer Compliance in SPT.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: e-SPT, e-Filing, tax payer’s compliance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 26 Aug 2015 09:58
Last Modified: 26 Aug 2015 09:58
URI: http://repository.maranatha.edu/id/eprint/14552

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