(Artikel) Pengaruh Persepsi Wajib Pajak atas Penerapan E-Filing dan Persepsi Wajib Pajak atas Kualitas Sistem E-Filing Terhadap Kepatuhan Pajak

Larasati, Anisa Widya and Probowulan, Diyah and Syahfrudin, Achmad (2019) (Artikel) Pengaruh Persepsi Wajib Pajak atas Penerapan E-Filing dan Persepsi Wajib Pajak atas Kualitas Sistem E-Filing Terhadap Kepatuhan Pajak. Journal Economics, Business & Accounting, 3 (1). pp. 208-216. ISSN 2597-5226

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Abstract

E-Filing is a system for the achievement of annual report letters (SPT) which is done online and in real time to the Directorate General of Taxes through the official website of the Directorate General of Taxes. This study aims to examine the effect of perceptions of taxpayers on the application of E-filing and perceptions of taxpayers on the quality of e-filing systems for tax compliance in the Jember Pratama KPP case study. This research uses quantitative methods. The number of samples used is 100 taxpayers who use the eFiling system. The data used in this study are primary data in the form of questionnaires distributed to taxpayer respondents. The results in this study indicate that taxpayer perceptions affect tax compliance and the quality of the e-Filing system has no effect on tax compliance.

Item Type: Article
Additional Information: Cover Jurnal, Daftar Isi, Artikel
Subjects: 600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions: Faculty of Economics > Department of Accounting (S1 - Undergraduate Thesis)
Depositing User: Probowulan Diyah
Date Deposited: 20 May 2020 01:38
Last Modified: 20 May 2020 01:39
URI: http://repository.unmuhjember.ac.id/id/eprint/4363

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