PENGARUH KEMUDAHAN PENGGUNAAN E-FILLING TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI KARYAWAN DI KOTA PALEMBANG DENGAN PERAN ACCOUNT REPRESENTATIVE SEBAGAI VARIABEL MODERASI

Fifo, Vinisia Yolanda (2019) PENGARUH KEMUDAHAN PENGGUNAAN E-FILLING TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI KARYAWAN DI KOTA PALEMBANG DENGAN PERAN ACCOUNT REPRESENTATIVE SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

[img] Text (Cover)
EA-2019-1521015-Cover.pdf
Download (917kB)
[img] Text (Abstract)
EA-2019-1521015-Abstract.pdf
Restricted to Registered users only
Download (87kB)
[img] Text (Tabel Of Content)
EA-2019-1521015-Tabelofcontent.pdf
Restricted to Registered users only
Download (100kB)
[img] Text (Chapter 1)
EA-2019-1521015-Chapter1.pdf
Restricted to Registered users only
Download (325kB)
[img] Text (Chapter 2)
EA-2019-1521015-Chapter2.pdf
Restricted to Registered users only
Download (219kB)
[img] Text (Chapter 3)
EA-2019-1521015-Chapter3.pdf
Restricted to Registered users only
Download (354kB)
[img] Text (Chapter 4)
EA-2019-1521015-Chapter4.pdf
Restricted to Registered users only
Download (489kB)
[img] Text (Conclusion)
EA-2019-1521015-Conclusion.pdf
Restricted to Registered users only
Download (11kB)
[img] Text (Reference)
EA-2019-1521015-Reference.pdf
Restricted to Registered users only
Download (15kB)
[img] Text (Attachment)
EA-2019-1521015-Attachment.pdf
Restricted to Registered users only
Download (2MB)
[img] Text (Complete)
EA-2019-1521015-Complete.pdf
Restricted to Repository staff only
Download (3MB)
[img] Text (Summary_id)
EA-2019-1521015-Summary_id.pdf
Restricted to Registered users only
Download (422kB)

Abstract

This study aims to empirically examine the effect of the role of Account Representative to moderate positively the relationship of ease of use of e-filling to compliance with annual SPT reporting for individual taxpayers in Palembang city. The population in this study is the individual taxpayer of employees who are registered with the mandatory annual tax return in Pratama KPP Palembang city with a population of 168.718. Sample selection using slovin formula with a minimum sample size of 100 respondents and using purposive sampling method. Data analysis used to test the hypothesis is by using a moderation regression test. Based on the results of the study indicate that the role of Account Representative moderates positively the ease of use of e-filling towards compliance with annual SPT reporting of individual taxpayers of employees in Palembang city. Keywords: The Role Of Account Representative, Ease Of Use Of E-Filling, Compliance With Annual Tax Returns Of Employee Taxpayers In Palembang.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: The Role Of Account Representative ; Ease Of Use Of E-Filling ; Compliance With Annual Tax Returns Of Employee Taxpayers In Palembang
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Chatarinedesi Kurniawati
Date Deposited: 07 Jun 2022 04:18
Last Modified: 07 Jun 2022 04:18
URI: http://eprints.ukmc.ac.id/id/eprint/8018

Actions (login required)

View Item View Item
Musi Charitas Catholic University Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.