PENGARUH PENERAPAN E-FILLING DAN SIKAP RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI

Chandra, Shandy (2021) PENGARUH PENERAPAN E-FILLING DAN SIKAP RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of the implementation of e-filling on taxpayer compliance, religious attitudes towards taxpayer compliance. This research is an explanation research research. The population and sample in this study are individual taxpayers who work and are domiciled in Pembang City. The sampling technique used is purposive sampling technique. The number of samples used is 100 respondents. The results of this study indicate that the variable application of e-filling has a positive effect on individual taxpayer compliance, and the religious attitude variable has a positive effect on individual taxpayer compliance. Keywords: application of e-filling, religious attitude, taxpayer compliance

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