DAMPAK PENERAPAN E-FILING, PENGETAHUAN PERPAJAKAN DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIAN SPT TAHUNAN DENGAN KUALITAS PELAYANAN SEBAGAI VARIABEL INTERVENING PADA KPP PRATAMA MEDAN TIMUR
| dc.contributor.author | Rahmah, Annisa Aulia | |
| dc.date.accessioned | 2022-06-30 | |
| dc.date.available | 2022-06-30 | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/143/dampak-penerapan-e-filing-pengetahuan-perpajakan-dan-sistem-administrasi-perpajakan-terhadap-kepatuhan-wajib-pajak-dalam-penyampaian-spt-tahunan-dengan-kualitas-pelayanan-sebagai-variabel-intervening-pada-kpp-pratama-medan-timur | |
| dc.description.abstract | This study aims to determine the effect of the application of e-filing on service quality, to determine the effect of tax knowledge on service quality, to determine the effect of the tax administration system on service quality, to determine the effect of the application of e-filing on taxpayer compliance in submitting Annual Tax Returns, to know the effect of tax knowledge on taxpayer compliance in submitting annual tax returns, to determine the effect of the tax administration system on taxpayer compliance in submitting annual tax returns, to determine the effect of service quality mediating the effect of e-filing on taxpayer compliance in submitting annual tax returns, to find out the influence of service quality mediates the influence of tax knowledge on taxpayer compliance in submitting Annual Tax Returns and to determine the effect of service quality mediates the effect of the tax administration system on taxpayer compliance in submitting Annual SPT. The population in this study amounted to 58,958 with a sample of 100 respondents using the Slovin formula. The analysis technique used is Path Analysis. The results showed that the application of e-filing did not have a significant effect on taxpayer compliance, tax knowledge had no effect on taxpayer compliance, the tax administration system had a positive effect on mandatory compliance, service quality did not mediate the relationship between the application of e-filing to taxpayer compliance, quality service does not mediate the relationship between tax knowledge on taxpayer compliance and service quality does not mediate the relationship between tax administration system and taxpayer compliance at KPP Pratama Medan Timur. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Financial Accounting, Akuntansi Keuangan | en_US |
| dc.title | DAMPAK PENERAPAN E-FILING, PENGETAHUAN PERPAJAKAN DAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIAN SPT TAHUNAN DENGAN KUALITAS PELAYANAN SEBAGAI VARIABEL INTERVENING PADA KPP PRATAMA MEDAN TIMUR | en_US |
| dc.type | Skripsi | en_US |
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