Aviliani, Vivi Dwi (2024) Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus, dan Penerapan Sistem E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi atas Pedagang Eceran pada KPP Pratama Surabaya Sawahan. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze (1) The effect of tax knowledge on the compliance of individual taxpayers among retail traders at the KPP Pratama Surabaya Sawahan. (2) The effect of fiscal service quality on the compliance of individual taxpayers among retail traders at the KPP Pratama Surabaya Sawahan. (3) The effect of the implementation of the e-filing system on the compliance of individual taxpayers among retail traders at the KPP Pratama Surabaya Sawahan. This research was a quantitative study that used primary data collected through questionnaires. The population of this study consisted of individual taxpayers among retail traders who were registered as active, required to submit annual tax returns, and had an income above the non-taxable income threshold at the KPP Pratama Surabaya Sawahan in 2023. The sampling technique used was accidental sampling, resulting in 78 taxpayers with a 10% margin of error, calculated using the slovin formula. The data analysis technique used multiple linear regression using SPSS software version 26. The results of the study showed that (1) Tax knowledge significantly affected the compliance of individual taxpayers among retail traders at the KPP Pratama Surabaya Sawahan. (2) Fiscal service quality did not significantly affect the compliance of individual taxpayers among retail traders at the KPP Pratama Surabaya Sawahan. (3) The implementation of the e-filing system significantly affected the compliance of individual taxpayers among retail traders at the KPP Pratama Surabaya Sawahan.
| 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: | Vivi Dwi Aviliani | ||||||||
| Date Deposited: | 22 Jul 2024 03:42 | ||||||||
| Last Modified: | 22 Jul 2024 03:42 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/26991 |
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