Pengaruh Penerapan E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Padang

Meivi, Ulfa Atsilah (2021) Pengaruh Penerapan E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Padang. Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

This research was conducted to find out the effect of implementation of e-system taxation towards individual taxpayer compliance at Padang city. The variables in this research are e-registration, e-billing and e-filling. This research was a quantitative research using primary data. The data was collected through distributing questionnaires to 100 individual taxpayers at Padang city as respondents. The sampling technique applied in this research was convenience sampling. The data analysis method used in this study is the method of statistical analysis and multiple regression analysis (Multiple Regression Analysis) using SPSS 24.0. The result of the implementation of e-registration had no effect on individual taxpayers compliance, the implementation of e-billing had positive effect on individual taxpayers compliance and the implementation of e-filling had positive effect on individual taxpayers compliance. Keywords: e-Registration, e-Billing, e-Filling, Individual Taxpayers Compliance.

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