Pengaruh Penerapan E-Filling Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak

Defitri, Siska Yulia (2020) Pengaruh Penerapan E-Filling Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak. Journal of Governance Innovation, 2 (2): 175-190. ISSN 2656-6273

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Abstract

Government revenue from taxes is a source of government revenue that can be used for development, both for economic and infrastructure aspects. In order to achieve this maximally, a qualified system and awareness are needed by taxpayers in making payments. This study aims to determine and describe the effect of the application of e-filling and taxpayer awareness on taxpayer compliance. This research was conducted by surveying techniques and using primary data by distributing questionnaires. Regression testing, t test and R Square were carried out to answer the hypothesis using the SPSS statistical application tool. The results of this study indicate that e-filling has a significant effect on taxpayer compliance, but taxpayer awareness does not have a significant effect on taxpayer compliance, but simultaneously. The use of the system has an impact on increasing tax revenues, this makes it easier for taxpayers to report their taxes, but the awareness of taxpayers is not a trigger in increasing taxpayers to pay and report their taxes because the executor is in the organization's treasurer to work

Item Type: Article
Subjects: Ilmu Sosial > DS Asia
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Siska Yulia Defitri
Date Deposited: 07 Apr 2023 03:46
Last Modified: 07 Apr 2023 03:46
URI: http://repository.ummy.ac.id/id/eprint/255

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