PENGARUH PELAKSANAAN SOSIALISASI, PELAYANAN FISKUS, SANKSI PERPAJAKAN DAN PENERAPAN E- FILING DALAM PENYAMPAIAN SPT TAHUNAN PPH ORANG PRIBADI TERHADAP KEPATUHAN WAJIB PAJAK (Survey terhadap Dosen di Politeknik Negeri Sriwijaya)
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Institusion
Universitas Sriwijaya
Author
DHEA HERESTISARI (STUDENT ID : 01031381520159)
Luk Luk Fuadah (LECTURER ID : 0011057401)
Arista Hakiki (LECTURER ID : 0017037302)
Luk Luk Fuadah (LECTURER ID : 0011057401)
Arista Hakiki (LECTURER ID : 0017037302)
Subject
HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Datestamp
2019-10-02 04:59:51
Abstract :
The purpose of this research is to analyze the influence of : (1) the socialization implementation for tax payer compliance (2) the tax authorities service for tax payer compliance (3) the tax for tax payer compliance (4) The e-Filing implementation for tax payer compliance. This research used three kind of theory, which is Technology Acceptance Model Theory, Stimulus Organism Theory, and Attribution Theory. The population in this study is the lecturer in Sriwijaya State Polytechnic. The number of sample is 153 respondents with purposive sampling method. The research used the quantitative method. This reaserch analyzed the questionnaires of primary data. The statistical method used multiplied linear regression. The results showed that (1) Socialization implementation has positive influence and significant effect on tax payer compliance. (2) Tax authorities service has positive influence and significant effect on tax payer compliance. (3) Tax sanction has positive influence and significant effect on tax payer compliance. (4) e-Filing implementation has positive influence and significant effect on tax payer compliance.
The purpose of this research is to analyze the influence of : (1) the socialization implementation for tax payer compliance (2) the tax authorities service for tax payer compliance (3) the tax for tax payer compliance (4) The e-Filing implementation for tax payer compliance. This research used three kind of theory, which is Technology Acceptance Model Theory, Stimulus Organism Theory, and Attribution Theory. The population in this study is the lecturer in Sriwijaya State Polytechnic. The number of sample is 153 respondents with purposive sampling method. The research used the quantitative method. This reaserch analyzed the questionnaires of primary data. The statistical method used multiplied linear regression. The results showed that (1) Socialization implementation has positive influence and significant effect on tax payer compliance. (2) Tax authorities service has positive influence and significant effect on tax payer compliance. (3) Tax sanction has positive influence and significant effect on tax payer compliance. (4) e-Filing implementation has positive influence and significant effect on tax payer compliance.
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RAMA_62201_01031381520159_0011057401_0017037302_01_front_ref.pdf
RAMA_62201_01031381520159_0011057401_0017037302_02.pdf
RAMA_62201_01031381520159_0011057401_0017037302_03.pdf
RAMA_62201_01031381520159_0011057401_0017037302_04.pdf
RAMA_62201_01031381520159_0011057401_0017037302_05.pdf
RAMA_62201_01031381520159_0011057401_0017037302_06_ref.pdf
RAMA_62201_01031381520159_0011057401_0017037302_07_lamp.pdf
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