Pengaruh E-Filing, Sanksi, Kesadaran, Dan Sosialisasi Terhadap Kepatuhan Wajib Pajak Badan Pada KPP Pratama Gianyar
Abstract
E-Filling, Tax Sanctions, Taxpayer Awareness, and Taxation Socialization on Corporate Taxpayer Compliance at Gianyar Tax Office. All corporate taxpayers registered at the Gianyar Primary Tax Office are 9,030 taxpayers with a sample size of 99 people based on the slovin formula. Sampling in this study was carried out using probability sampling with the incidental sampling technique. Data were analyzed using multiple linear regression analysis through the SPSS program. The results showed that E-Filling has a positive effect on Corporate Taxpayer Compliance at Gianyar Taxpayer Offices, Tax Sanctions have a positive effect on Corporate Taxpayer Compliance at Gianyar Taxpayer Offices, Taxpayer Awareness has a positive effect on Corporate Taxpayer Compliance at KPP Pratama Gianyar, Tax Socialization positive effect on Corporate Taxpayer Compliance at KPP Pratama Gianyar.
References
Agustiningsih, W., & Isroah. (2016). Pengaruh Penerapan E-Filing, Tingkat Pemahaman Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Di Kpp Pratama Yogyakarta. Nominal: Barometer Riset Akuntansi Dan Manjemen, 5(2). Retrieved from https://doi.org/10.21831/nominal.v5i2.11729
Astuti, D., & Achadiyah, B. N. (2016). Pengaruh Sosialisasi Perpajakan, Pelayanan Fiskus Dan Pelaksanaan Self Assessment System Terhadap Tingkat Kepatuhan Wajib Pajak Atas Pajak Rumah Kos (Studi Pada Dinas Pendapatan Daerah Kota Malang). Nominal: Barometer Riset Akuntansi Dan Manajemen, 5(1). Retrieved from https://doi.org/10.21831/nominal.v5i1.11474
Lestari, I. (2018). Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Sosialisasi Pajak, Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Wilayah Kantor Pelayanan Pajak Pratama Surakarta. Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Surakarta. Retrieved from http://eprints.ums.ac.id/66476/1/NASKAH PUBLIKASI.pdf
Lubis, A. I. (2019). Akuntansi Keprilakuan. Jakarta: Salemba Empat.
Mardiasmo. (2016). Perpajakan Edisi Terbaru. Yogyakarta: Andi.
Purba, M. A. (2018). Pengaruh Sanksi Perpajakan Penerapan E-Filing Dan Sistem Self Assesment Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kecamatan Sagulung Kota Batam. Jurnal Akuntansi Barelang, 2(2), 111–134. Retrieved from http://ejournal.upbatam.ac.id/index.php/jab/article/view/486
Rusmayani, N. M. L., & Supadmi, N. L. (2017). Pengaruh Sosialisasi, Pengetahuan, Sanksi Dan Kualitas Pelayanan Pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Journal Akuntansi Universitas Udayana, 20(1), 173–201. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/29531
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Abstract viewed = 341 times
PDF (Bahasa Indonesia) downloaded = 593 times
