ZETTIRA, TERRY LUANA CAMILA (2020) PENGARUH MANFAAT DAN KEMUDAHAN ELEKTRONIK SURAT PEMBERITAHUAN (E-SPT) TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA SURABAYA WONOCOLO. Undergraduate thesis, UPN "VETERAN" JATIM.
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Abstract
The purpose of this study is to examine (1) the effect of the benefits of e-SPT on taxpayer compliance; (2) The effect of e-SPT ease on taxpayer compliance using TAM theory and attribution theory. This research uses quantitative methods. The subject of this research was KPP Surabaya Wonocolo, with the study population was the Annual Taxpayer Taxpayer at KPP Surabaya Wonocolo. This research uses proportional random sampling technique. The sample used in this study is a population of 100 individual taxpayers. The analysis technique used in this study is Partial Least Square (PLS) using smartPLS 3.0. The results of this study are (1) The benefits of e-SPT have a significant effect on taxpayer compliance; (2) Ease of e-SPT has no effect on tax compliance. Keywords: Benefits of e-SPT, Ease of e-SPT, Taxpayer
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Budiyono Budiyono | ||||||||
| Date Deposited: | 10 Jan 2022 06:58 | ||||||||
| Last Modified: | 10 Jan 2022 06:58 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/3859 |
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