Pengaruh Kesadaran Wajib Pajak, Penerapan e-Tax dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Yang Menjalankan Usaha Restoran Di Kota Palembang)

Tryadi, Tommy (2020) Pengaruh Kesadaran Wajib Pajak, Penerapan e-Tax dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Yang Menjalankan Usaha Restoran Di Kota Palembang). Undergraduate thesis, Universitas Katolik Musi Charitas.

	Text (Coover) EA-2020-1621079-cover.pdf Download (950kB)
	Text (Abstract) EA-2020-1621079-abstract.pdf Restricted to Registered users only Download (146kB) | Request a copy
	Text (Tableofcontent) EA-2020-1621079-tableofcontent.pdf Restricted to Registered users only Download (58kB) | Request a copy
	Text (Chapter1) EA-2020-1621079-chapter1.pdf Restricted to Registered users only Download (434kB) | Request a copy
	Text (Chapter2) EA-2020-1621079-chapter2.pdf Restricted to Registered users only Download (268kB) | Request a copy
	Text (Chapter3) EA-2020-1621079-chapter3.pdf Restricted to Registered users only Download (444kB) | Request a copy
	Text (Chapter4) EA-2020-1621079-chapter4.pdf Restricted to Registered users only Download (558kB) | Request a copy
	Text (Conclusion) EA-2020-1621079-conclusion.pdf Restricted to Registered users only Download (161kB) | Request a copy
	Text (Reference) EA-2020-1621079-reference.pdf Restricted to Registered users only Download (154kB) | Request a copy
	Text (Attachment) EA-2020-1621079-attachment.pdf Restricted to Registered users only Download (1MB) | Request a copy
	Text (Complete) EA-2020-1621079-complete.pdf Restricted to Repository staff only Download (3MB) | Request a copy
	Text (Summary_id) EA-2020-1621079-summary_id.pdf Restricted to Registered users only Download (521kB) | Request a copy

Abstract

This study aims to examine the effect of awareness of taxpayers, the application of e-Tax, and tax sanctions on taxpayer compliance that runs a restaurant business in the city of Palembang. The theory used in this research is Theory Planned Behavior. The population in this study were all restaurant taxpayers registered with the Palembang City Regional Tax Management Agency (BPPD) who had implemented the use of e-Tax, amounting to 388 taxpayers. The determination of the sample in this study used a purposive sampling method so that as many as 70 restaurants were obtained. The data analysis technique used is multiple linear regression analysis. The results showed that the variable of taxpayer awareness and the application of e-Tax had no effect on taxpayer compliance, while the variable of tax sanctions affected taxpayer compliance.

Actions (login required)

View Item