Pengaruh Penerapan Sistem E-filling, E-billing, Sanksi Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Di Kantor Pelayanan Pajak Pratama Surabaya Wonocolo

Ilmizein, Mochamad Shifaq (2022) Pengaruh Penerapan Sistem E-filling, E-billing, Sanksi Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Di Kantor Pelayanan Pajak Pratama Surabaya Wonocolo. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRACT This study aims to empirically examine the effect of implementing the E-filling system, E-billing, tax sanctions and understanding of taxation on Corporate taxpayer compliance. This analysis uses independent variables, namely E-filling, E-billing, Tax Sanctions and Tax Understanding. The dependent variable is Corporate Taxpayer Compliance. The data used is primary data with a sample size of 100. The sample of this study is Corporate taxpayers who have used e-filling and e-billing systems and are registered at the Pratama Surabaya Wonocolo Tax Service Office. To analyze using multiple linear regression method with SPSS program. The results of the significant level regression (a=5%) The application of the e-filling system has a positive and significant effect on Corporate taxpayer compliance with a positive coefficient of 0.078 and a probability of 0.045, e-billing has a positive and significant effect on Corporate taxpayer compliance with a positive coefficient of 0.223 and a probability of 0.020 Tax Sanctions have a positive and significant effect on Corporate taxpayer compliance with a positive coefficient of 0.338 and a probability of 0.000 and Tax Understanding has a positive and significant effect on Corporate taxpayer compliance with a positive coefficient of 0.012 and a probability of 0.014. This means that jointly the effect of implementing the e-filling system, e-billing, tax sanctions, and understanding of taxation together affects Corporate taxpayer compliance at the Surabaya Wonocolo Pratama Tax Office. Keywords: Application of E-filling System, E-billing, Tax Sanctions, Tax Understanding, Corporate Taxpayer Compliance ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris Pengaruh Penerapan Sistem E-filling, E-billing, Sanksi Pajak dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. Analisis ini menggunakan variabel independent yaitu E-filling, E-billing, Sanksi Pajak dan Pemahaman Perpajakan. Variabel Dependennya adalah Kepatuhan Wajib Pajak UMKM. Data yang digunakan merupakan data primer dengan jumlah sampel 100. Sampel dari penelitian ini adalah wajib pajak UMKM yang telah menggunakan sistem e-filling dan e-billing dan terdaftar di Kantor Pelayanan Pajak Pratama Surabaya Wonocolo. Untuk menganalisa menggunaakan metode regresi linier berganda dengan program SPSS. Hasil regresi taraf nyata (a=5%) Penerapan Sistem e-filling berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM dengan koefisien positif sebesar 0,078 dan probabilitas sebesar 0,045, e-billing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM dengan koefisien positif sebesar 0,223 dan probabilitas sebesar 0,020 Sanksi Pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM dengan koefisien positif sebesar 0,338 dan probabilitas sebesar 0,000 dan Pemahaman Perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM dengan koefisien positif sebesar 0,012 dan probabilitas sebesar 0,014. Hal ini berarti secara bersama-sama pengaruh penerapan sistem e-filling, e-billing, sanksi pajak, dan pemahaman perpajakan secara bersama-sama berpengaruh terhadap kepatuhan wajib pajak UMKM di Kantor Pelayanan Pajak Pratama Surabaya Wonocolo. Kata Kunci: Penerapan Sistem E-filling, E-billing, Sanksi Pajak, Pemahaman Perpajakan, Kepatuhan Wajib Pajak

Item Type:	Thesis (Bachelor (S1))
Uncontrolled Keywords:	Keywords: Application of E-filling System, E-billing, Tax Sanctions, Tax Understanding, Corporate Taxpayer Compliance Kata Kunci: Penerapan Sistem E-filling, E-billing, Sanksi Pajak, Pemahaman Perpajakan, Kepatuhan Wajib Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	MOCH SHIFAQ ILMIZEIN
Date Deposited:	14 Oct 2022 05:47
Last Modified:	14 Oct 2022 05:47
URI:	http://erepository.uwks.ac.id/id/eprint/13080

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