Pengaruh tax amnesty dan penerapan e-filling terhadap kepatuhan wajib pajak pada KPP Pratama Surabaya Karangpilang

Prabowo, WIranto Ivan (2019) Pengaruh tax amnesty dan penerapan e-filling terhadap kepatuhan wajib pajak pada KPP Pratama Surabaya Karangpilang. Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRAK Penelitian ini menguji dan membuktikan pengaruh tax amnesty dan penerapan e-filling terhadap kepatuhan wajib pajak pada KPP Pratama Surabaya Karangpilang. Dari penelitian ini diperoleh kesimpulan bahwa tax amnesty dan penerapan e-filling dapat berpengaruh signifikan terhadap kepatuhan wajib pajak. Penelitian ini menggunakan 50 responden. Metode pengambilam sampel dalam penelitian ini menggunakan metode random sampling. Data penelitian ini didapat kan dengan menggunakan kuesioner dan selanjutnya dianalisis dengan regresi linier berganda dengan program SPSS versi 17. Sedangkan hasil yang didapatkan adalah hipotesis pertama diterima karena ada pengaruh signifikan antara variabel independen terhadap kepatuhan wajib pajak. hipotesis variabel ke dua yang diterima juga berpengaruh signifikan antara tax amnesty terhadap kepatuhan wajib pajak. Kata kunci : e-filling, tax amnesty, kepatuhan wajib pajak ABSTRACT This study examines and proves the effect of tax amnesty and the application of e-filling on taxpayer compliance at KPP Pratama Surabaya Karangpilang. From this study it was concluded that tax amnesty and the application of e-filling can have a significant effect on taxpayer compliance. This study used 50 respondents. The sampling method in this study used the random sampling method. The research data is obtained using a questionnaire and then analyzed by multiple linear regression with SPSS version 17. While the results obtained are the first hypothesis accepted because there is a significant influence between the independent variables on taxpayer compliance. the second hypothesis of the variable received also has a significant effect between tax amnesty on taxpayer compliance. Keywords: e-filling, tax amnesty, taxpayer compliance

Item Type: Thesis (Other)
Uncontrolled Keywords: e-filling, tax amnesty, kepatuhan wajib pajak e-filling, tax amnesty, taxpayer compliance
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Wiranto Ivan Prabowo
Date Deposited: 19 Aug 2019 07:06
Last Modified: 19 Aug 2019 07:06
URI: http://erepository.uwks.ac.id/id/eprint/4156

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