Farikha, Intan (2023) DETERMINAN PENERAPAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK. Masters thesis, Universitas Pembangunan Nasional Veteran Jawa Timur.
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Abstract
Indonesia is very aggressive to increase national development. To be able to realize the development of adequate facilities and infrastructure, a lot of attention is needed, especially in the financing sector. The problem of financing is very crucial, considering that the funds needed to carry out national development are very large to fulfill state revenues. One of the country's largest revenues is from tax revenues and revenues. The aim of this research is to test and prove empirically whether perceptions of security and confidentiality affect taxpayer compliance through the implementation of e-filling. Test and prove empirically whether perceptions of convenience affect taxpayer compliance through the implementation of e-filling. The research method used in this study is a quantitative approach. According to Sugiyono, quantitative research is a quantitative research method that can be interpreted as a research method based on the philosophy of positivism, used to examine certain populations or samples, sampling techniques are generally carried out randomly, data collection uses research instruments, data analysis is quantitative/ statistics with the aim of testing the hypotheses that have been set. Based on the results of the research that has been done, it can be concluded that the application of e-filling is able to mediate the effect of perceptions of security and confidentiality on taxpayer compliance. This means that the implementation of e-filling in tax reporting from taxpayers affects the relationship between perceptions of security and confidentiality with taxpayer compliance. The application of e-filling is able to mediate the effect of perceived convenience on taxpayer compliance. That is, the implementation of e-filling in tax reporting from taxpayers does not affect the relationship between perceptions of convenience and taxpayer compliance. Keyword : Application of E-Filling, Taxpayer Compliance, Perceptions of Security and Confidentiality, and Perceptions of Convenience.
| Item Type: | Thesis (Masters) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic > Magister Accounting | ||||||||
| Depositing User: | Intan Farikha | ||||||||
| Date Deposited: | 30 Jan 2023 09:01 | ||||||||
| Last Modified: | 30 Jan 2023 09:04 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/11946 |
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