Marlisa, Lina (0951118) (2014) Pengaruh Kepatuhan Wajib Pajak Badan dan Kualitas Informasi Akuntansi Keuangan Terhadap Efektivitas Sistem Self Assessment. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Penelitian ini bertujuan untuk menganalisa pengaruh Kepatuhan Wajib Pajak Badan (X1) dan Kualitas Informasi Akuntansi Keuangan (X2) terhadap Efektivitas Sistem Self Assessment (Y) baik secara simultan maupun parsial. Penelitian ini dilakukan di Kantor Pelayanan Pajak Madya, Bandung. Metode penelitian yang digunakan adalah statistik deskriptif dan statistik inferensial. Hasil penelitian ini menunjukkan bahwa variabel Kepatuhan Wajib Pajak Badan dan variabel Kualitas Informasi Akuntansi Keuangan berpengaruh secara simultan terhadap variabel Efektivitas Sistem Self Assessment. Hasil penelitian secara parsial menunjukkan bahwa variabel Kepatuhan Wajib Pajak Badan tidak berpengaruh terhadap variabel efektivitas sistem Self asssessment, sedangkan variabel kualitas informasi akuntansi keuangan berpengaruh terhadap variabel Efektivitas Sistem Self Assessment.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Kepatuhan Wajib Pajak, Kualitas Informasi, Efektivitas, Sistem Self Assessment |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 21 Jan 2015 01:28 |
| Last Modified: | 21 Jan 2015 01:28 |
| URI: | http://repository.maranatha.edu/id/eprint/9151 |
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