PENGARUH PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEMUDAHAN PENGGUNAAN INTERNET SEBAGAI VARIABEL PEMODERASI PADA KPP PRATAMA MALANG SELATAN
| Main Author: | Wulandari, Retno |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38623/1/pendahuluan.pdf http://eprints.umm.ac.id/38623/2/BAB%20I.pdf http://eprints.umm.ac.id/38623/3/BAB%20II.pdf http://eprints.umm.ac.id/38623/4/BAB%20III.pdf http://eprints.umm.ac.id/38623/5/BAB%20IV.pdf http://eprints.umm.ac.id/38623/6/BAB%20V.pdf http://eprints.umm.ac.id/38623/7/Lampiran.pdf http://eprints.umm.ac.id/38623/ |
Daftar Isi:
- The purpose of this study was to provide evidence that E-Filing system applying takes effect on tax payer’s compliance and ease the use of internet takes effect towards the correlation between E-Filing system applying and tax payer’s compliance. Data in this study were obtained through questionnaires. The population of this research is tax payer’s who have been already registered as E-Filing assessable at Malang Selatan Main Tax Office they are 20.945 people with 100 samples whom are chosen by using purposive sampling with criteria is individual tax payer’s conducting business or free worker who have been already registered as E-Filing assessable. The technique of data analysis applied was simple linear regression analysis and Moderated Regression Analysis (MRA). The results of the analysis also showed that E-Filing system applying takes effect on tax payer’s compliance and ease the use of internet takes effect towards the correlation between E-Filing system applying and tax payer’s compliance and ease the use of internet takes effect towards the correlation between E-Filing system applying and tax payer’s compliance.