PENGARUH PERSEPSI KUALITAS SISTEM E-FILING, PERSEPSI KORUPSI PAJAK, DAN PERSEPSI KUALITAS PELAYANAN APARAT PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA ILIR TIMUR PALEMBANG

., Rico (2019) PENGARUH PERSEPSI KUALITAS SISTEM E-FILING, PERSEPSI KORUPSI PAJAK, DAN PERSEPSI KUALITAS PELAYANAN APARAT PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA ILIR TIMUR PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to examine the effect of perceptions of e-filing system quality, perceptions of tax corruption, and perceptions of the quality of service of tax officials on the compliance of Individual Taxpayers at KPP Pratama Ilir Timur Palembang. The theory used in this study is Planned Behavior Theory. The population in this study is an individual taxpayer registered at the KPP Pratama Ilir Timur Palembang. The sample in this study is as many as 100 Individual Taxpayers. The analysis technique used in explaining the influence between dependent independent variables is multiple linear regression. The results showed that the perceptions of the quality of e-filing system had an effect on taxpayer compliance, the perception variable of tax corruption did not affect taxpayer compliance, and the perception variable of the service quality of the tax apparatus affected taxpayer compliance. Keywords: Perception of E-filing System Quality, Tax Corruption Perception, Perception of Service Quality of Tax Officials, and Taxpayer Compliance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Perception of E-filing System Quality ; Tax Corruption Perception ; Perception of Service Quality of Tax Officials ; and Taxpayer Compliance
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarine Desi Kurniawati
Date Deposited: 25 May 2022 06:58
Last Modified: 15 Jun 2022 03:22
URI: http://eprints.ukmc.ac.id/id/eprint/7924

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