PENGARUH PENERAPAN E-REGISTRATION TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK: Studi di Kantor Pelayanan Pajak Pratama Bandung Cibeunying

Khalifah, Syafitri (2018) PENGARUH PENERAPAN E-REGISTRATION TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK: Studi di Kantor Pelayanan Pajak Pratama Bandung Cibeunying. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Kepatuhan Wajib Pajak adalah suatu pemenuhan kewajiban perpajakan yang dilakukan oleh Wajib Pajak. Langkah yang dilakukan DJP guna meningkatkan kepatuhan Wajib Pajak adalah dengan penerapan sistem online dan modernisasi sistem perpajakan. Tujuan penelitian ini untuk menguji secara empiris pengaruh penerapan sistem e-registration terhadap tingkat kepatuhan Wajib Pakak. Metode yang digunakan dalam penelitian ini adalah metode komparatif deskriptif. Populasi penelitian yaitu Wajib Pajak Orang Pribadi non Karyawan di Kantor Pelayanan Pajak (KPP) Pratama Bandung Cibeunying. Hasil penelitian menunjukkan sistem e-registration berpengaruh terhadap kepatuhan Wajib Pajak. Dan hasil uji Z menunjukkan bahwa penerapan-registration mempunyai pengaruh positif terhadap tingkat kepatuhan Wajib Pajak Orang Pribadi Non Karyawan Dengan demikian, modernisasi sistem e-registration mampu meningkatkan kepatuhan Wajib Pajak;--- Taxpayer compliance is a fulfillment of tax obligation done by taxpayer. An action made by DJP to boots taxpayers compliance is to the implementations of the online system and the modernization of the tax system. The purpose of this research is to test empirically the influence of application of the e-registration systems on taxpayer compliance. The research method used in this study is descriptive comparative analysis. The research population id individual taxpayers in KPP Pratama Bandung Cibeunying. The result shows that e-registration systems is significantly influence on taxpayer compliance. The result of the Z test shows that the quality and the application of e-registration has positive influence to the arrowness level of individual taxpayers. Thus, modernization system of e-registration are able to the increase the taxpayer compliance

Item Type:	Thesis (S1)
Additional Information:	No. Panggil : S PEA KHA p-2018 Pembimbing: I. Nugraha, II. Arvian Triantoro NIM: 1403524
Uncontrolled Keywords:	theory of planned behaviour, modernisasi perpajakan, sisteme-registration, kepatuhan Wajib Pajak;--- theory of planned behaviour, Tax modernization, e-registration system, taxpayer compliance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User:	Eva Rufaida Rahman
Date Deposited:	13 Feb 2020 09:03
Last Modified:	13 Feb 2020 09:03
URI:	http://repository.upi.edu/id/eprint/37137

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