Penulis Utama : Maruli Hamonangan Ambarita
NIM / NIP : F0316062

E-Filing is a way of submitting electronic tax returns that are done online onthe Directorat GeneralĀ  of Taxes website which affects the level of taxpayercompliance in reporting. This study aims to determine the efect of the efillingsystem on the compliance of the Annual Tax Return of Individual Taxpayers in thetax service offices in Surakarta. The number of samples is 140 respondents basedon non probability sampling method. The data analysis technique in this studyis multiple linear regression analysis by conducting three hypothesis tests in theform of the coeficient of determination R2, F-test, and t test. The results of this study explain that the e-filling system has a positive effect on the compliance of notification letter reporting by taxpayers. Annual tax return for individual taxpayers at KPPPratama throughout the Surakarta Residency. In this case, the greater theprofit obtained by taxpayers in using e-filling in SPT reporting, the greaterthe number of reporting compliance they have. Then, the more awaretaxpayers are of their responsibility to report and pay taxes voluntarily, thegreater the reporting compliance rate will be obtained.

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Penulis Utama : Maruli Hamonangan Ambarita
Penulis Tambahan : -
NIM / NIP : F0316062
Tahun : 2019
Judul : Pengaruh Penerapan E-Filling terhadap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama se-Karesidenan Surakarta
Edisi :
Imprint : Surakarta - Fak. Ekonomi dan Bisnis - 2019
Program Studi : S-1 Akuntansi
Kolasi :
Sumber : UNS-Fak. Ekonomi dan Bisnis, Jur. Akuntansi-F0316062-2019
Kata Kunci :
Jenis Dokumen : Skripsi
ISSN :
ISBN :
Link DOI / Jurnal : -
Status : Public
Pembimbing : 1. Arum Kusumaningdyah Adiati
Penguji :
Catatan Umum :
Fakultas : Fak. Ekonomi dan Bisnis
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