PENGARUH PENERAPAN SISTEM E-FILING DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI SEBAGAI VARIABEL MODERATING (Studi pada Wajib Pajak Orang Pribadi di Kelurahan Mojolangu)

ANGGREANI PUALILLIN, RISKA DWI (2019) PENGARUH PENERAPAN SISTEM E-FILING DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI SEBAGAI VARIABEL MODERATING (Studi pada Wajib Pajak Orang Pribadi di Kelurahan Mojolangu). Undergraduate thesis, stie malangkucecwara.

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Abstract

viii ABSTRAKSI Pajak merupakan salah satu sumber penerimaan terbesar dari negara yang memiliki peran dalam meningkatkan kesejahteraan masyarakat. Guna meningkatkan pendapatan pajak negara, maka pihak Direktorat Jendral Pajak membuat sebuah sistem pelaporan pajak secara online yang diberi nama e-filing. Tujuan penelitian ini untuk mengetahui pengaruh penerapan sistem e-filing, pengetahuan perpajakan terhadap kepatuhan wajib pajak, dan untuk mengetahui sosialisasi perpajakan dapat memoderasi pengaruh penerapan sistem e-filing terhadap kepatuhan wajib pajak, serta untuk mengetahui sosialisasi perpajakan dapat memoderasi pengaruh pengetahuan perpajakan terhadap kepatuhan wajib pajak. Jumlah populasi berjumlah 24.580 orang wajib pajak, sedangkan jumlah sampel yang digunakan dalam penelitian dapat ditentukan yaitu sebanyak 100 orang responden, dengan teknik pengambilan dalam penelitian ini adalah teknik simple random sampling. Hasil penelitian menunjukkan penerapan sistem e-filing berpengaruh signifkan terhadap kepatuhan wajib pajak. Hasil penelitian juga menunjukkan bahwa pengetahuan wajib pajak berpengaruh signiofikan terhadap kepatuhan wajib pajak. Hasil penelitian menunjukkan bahwa sosialisasi perpajakan mampu memperkuat pengaruh penerapan sistem e-filing terhadap kepatuhan wajib pajak. Hasil penelitian menunjukkan bahwa sosialisasi perpajakan tidak mampu memperkuat pengaruh pengetahuan perpajakan wajib pajak terhadap kepatuhan wajib pajak. Kata Kunci : sistem e-filing, pengetahuan, sosialisasi dan kepatuhan ix ABSTRACT Tax is one of the largest sources of income from countries that have a role in improving people's welfare. In order to increase state tax revenues, the Directorate General of Taxes makes an online tax reporting system called e-filing. The purpose of this study was to determine the effect of the application of the e-filing systems, knowledge of taxation on taxpayer compliance, and to find out taxation socialization can moderate the influence of the application of e-filing system on taxpayer compliance, and to know tax socialization can moderate the influence of tax knowledge on mandatory compliance tax. The total population is 24,580 taxpayers, while the number of samples used in the study can be determined as many as 100 respondents, with the taking technique in this study a simple random sampling technique. The results showed that the application of e-filing system had a significant effect on taxpayer compliance. The results also show that knowledge of taxpayers has a significant effect on taxpayer compliance. The results of the study showed that tax socialization was able to strengthen the influence of the implementation of e-filing systems on taxpayer compliance. The results showed that tax socialization was not able to strengthen the influence of taxpayer tax knowledge on tax compliance. Keywords: e-filing system, knowledge, socialization, and compliance

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: sistem e-filing, pengetahuan, sosialisasi dan kepatuhan
Subjects: Perpajakan > E - Filing
Divisions: S1 - Accounting Management
Depositing User: Library STIE MCE
Date Deposited: 30 Jan 2020 03:02
Last Modified: 27 Sep 2021 06:54
URI: http://repository.stie-mce.ac.id/id/eprint/50

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