Pengaruh Penerapan Sistem E-Faktur Terhadap Kepatuhan Pengusaha Kena Pajak Dengan Pemahaman Internet Sebagai Variabel Moderasi

., Riko (2017) Pengaruh Penerapan Sistem E-Faktur Terhadap Kepatuhan Pengusaha Kena Pajak Dengan Pemahaman Internet Sebagai Variabel Moderasi. Other thesis, Universitas Katolik Musi Charitas.

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Abstract

This research was intended to know the effect of the Application of e-Invoicing System for Obedience Taxable Entrepreneurs With an Understanding of the Internet as a moderating variable. This research used primary data which was obtained from the respondents through questionnaires which were used in the research. The research sample number of 66 enterpreneur taxable registered using e-Invoicing at the Tax Office Pratama Palembang. The sampling technique used convenience sampling. The data analysis method used descriptive statistic, data quality test, classis assumption test, and Hypothesis testing which use Moderated Regression Analysis (MRA), coefficient of determination, F test and also t test. The research result showed that Understanding of the internet can’t moderate the relationship between the application of einvoicing system gave result on the obedience taxable entrepreneurs. has no effect on the application for Obedience Taxable.

Item Type: Thesis (Other)
Additional Information: Skripsi Lengkap dapat dibaca di Ruang Referensi Perpustakaan UKMC Kampus Bangau.
Uncontrolled Keywords: Application of e-Invoicing System, obedience Taxable Entrepreneurs, understanding of the Internet.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Perpustakaan Unika Musi Charitas
Date Deposited: 14 Jul 2018 01:49
Last Modified: 14 Jul 2018 01:49
URI: http://eprints.ukmc.ac.id/id/eprint/1352

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