Pengaruh Pengetahuan Pajak dan Kebermanfaatan Sistem E-Bupot PPh Pasal 23/26 Terhadap Efisiensi Pemrosesan Data Perpajakan di Kota Palembang

., Vera (2020) Pengaruh Pengetahuan Pajak dan Kebermanfaatan Sistem E-Bupot PPh Pasal 23/26 Terhadap Efisiensi Pemrosesan Data Perpajakan di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether tax knowledge and the benefits of PPh Article 23/26 E-Bupot system can affect the efficiency of tax data processing in Palembang. The theory used in this research is the Technology Acceptance Model (TAM). The population in this study are all corporate taxpayers who are registered at KPP Pratama Palembang. The sample is determined using the purposive sampling method. Hypothesis testing uses multiple regression analysis methods with the help of the SPSS ver-20 program. The results of this test indicate that the first hypothesis (H1) which states tax knowledge Affects the efficiency of tax data processing, is accepted. The second hypothesis (H2) states that the benefits of PPh Article 23/26 E-Bupot system does not affect the efficiency of tax data processing, is rejected.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Tax Knowledge, Utilization of Article 23/26 PPh E-Bupot System, and Tax Data Processing Efficiency
Subjects: H Social Sciences > HG Finance
T Technology > T Technology (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 1028 not found.
Date Deposited: 26 Aug 2020 05:38
Last Modified: 26 Aug 2020 05:38
URI: http://eprints.ukmc.ac.id/id/eprint/4164

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