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Pengaruh Penerapan E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Hal Pelaksanaan Kewajiban Pajaknya (Studi Pada Usaha Apotik Di Kota Palu)

Pengaruh Penerapan E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam
Hal Pelaksanaan Kewajiban Pajaknya
(Studi Pada Usaha Apotik Di Kota Palu)

Brian Lorena A. Kabo
Tampang, SE., MM
Ni Made Suwitri Parwati, SE.,M.Si
Program Studi Akuntansi Fakultas Ekonomi
Universitas Tadulako Palu
E-mail :Brian_kabo@yahoo.co.id

A B S T R A C T

This study aims to identify and analyze the effect of the application of E-system in taxation (X) against the level of tax compliance businessman pharmacies in Palu In The Implementation of Tax Liability (Y).
The research method used was survey. The data used in this study are primary data obtained through distributing questionnaires, with a number of respondents was 108 pharmacies in the city of Palu. The analytical method used is simple linear regression analysis using SPSS version 16.0.
Based on the research results with a simple linear regression method, the magnitude of the effect of the application of e-taxation system on tax compliance is at 40.8%, the remaining 59.2% is influenced by other factors that are not observed in this study. Can be concluded that the implementation of E-system variables have significant positive effect on the level of tax compliance. While the t test results showed that the implementation of E-System Variables significant positive effect on the level of tax compliance.
For further research is expected to do the research by adding other variables that support this research and add a larger number of respondents and with more varied types of businesses

Keywords: Implementation of E-System, Level Taxpayer Compliance.

Ketersediaan
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Perpustakaan Fekon 657 KAB p Skripsi 2016
S-C30110062
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No. Panggil
657 KAB p Skripsi 2016
Penerbit
: .,
Deskripsi Fisik
xiii, 80 hlm.:ilus.;30 cm.
Bahasa
Indonesia
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Klasifikasi
657
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Tipe Media
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Tipe Pembawa
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Edisi
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