PENGARUH PERSEPSI WAJIB PAJAK BADAN ATAS PENERAPAN E-SYSTEM DAN ACCOUNT REPRESENTATIVE TERHADAP TINGKAT KEPATUHAN PERPAJAKAN DI KOTA PADANG

Arinta, Vloredta (2018) PENGARUH PERSEPSI WAJIB PAJAK BADAN ATAS PENERAPAN E-SYSTEM DAN ACCOUNT REPRESENTATIVE TERHADAP TINGKAT KEPATUHAN PERPAJAKAN DI KOTA PADANG. Diploma thesis, Universitas Andalas.

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Abstract

This research entitled "the effect on corporate taxpayer perceptions about implementation of e-System and Account Representative to tax compliance”. Study research aims to examine the effect implementation of e-system and Account Representative to tax compliance corporate taxpayer. Data used in this research are primary data collected from the results of questionnaires to the corporate taxpayer in the Padang City. Sample in study researche was 50 questionnaire respondents eligible to be a source of data with insedental sampling. Data analysis in this research uses multiple linear regression analysis with SPSS 20. The result of this research using t test shows that e-system has a significant level of 0,010. While Account Representative has a significant level of 0.002. This shows that the partial each variable e-System and Account Representative significant effect on tax compliance. From the results of the F test shows that the significance level of 0.000, this shows E-System and Account Representative together with significant influence on tax compliance. Test showed the value of the coefficient of determination R Square of 0.628, indicating that the ability of the variables E-System and Account Representative to the taxpayer compliance is 62.8%, while the remaining 37.2% is explained by other variables not examined. Keywords: e-system, Account Representative, Tax Compliance

Item Type: Thesis (Diploma)
Primary Supervisor: Rahmat Kurniawan, SE, MA, Ak, CA, CPAI
Subjects: A General Works > AI Indexes (General)
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 26 Jul 2018 12:48
Last Modified: 26 Jul 2018 12:48
URI: http://scholar.unand.ac.id/id/eprint/36562

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