PENGARUH PENGGUNAAN SISTEM E-FILING, SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKANTERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERATING DI KPP PRATAMAMEDAN POLONIA
| dc.contributor.author | Aprillia, Annisa | |
| dc.date.accessioned | 2022-06-24 | |
| dc.date.available | 2022-06-24 | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/57/pengaruh-penggunaan-sistem-e-filing-sosialisasi-perpajakan-dan-sanksi-perpajakanterhadap-kepatuhan-wajib-pajak-dengan-pemahaman-internet-sebagai-variabel-moderating-di-kpp-pratamamedan-polonia | |
| dc.description.abstract | This research is to test The Effect of E-Filing System Use, Tax Socialization, and Tax Sanctionss on Taxpayer Compliance with Internet Understanding as Moderating Variables in KPP Pratama Medan Polonia. The research design of Moderated Regression Analysis (MRA) is used as an analytical tool to determine the direction of the variables studied and to justify how significant the influence of the independent and dependent variables is either directly or indirectly through the moderating variable. In this research using the associative method. The total population was 66.327 people, who became the sample, namely 100 respondents. By using an independent sampling system, which is a sampling technique based on chance, if it is considered that the person who happened to be met is suitable as a data source due to the increasing condition of Covid-19. Based on the results of the study indicate that the use of the E-Filing System has no significant effect on Taxpayer Compliance, Tax Socialization has a significant effect on Taxpayer Compliance, and Tax Sanctions has no significant effect on Taxpayer Compliance. Internet Understanding can’t moderate the relationship between the use of the E-Filing System and Taxpayer Compliance. Internet Understanding can’t moderate the relationship between Tax Socialization and Taxpayer Compliance. Internet understanding can’t moderate the relationship between Tax Sanctions and Taxpayer Compliance. Keywords:E-Filing Systems, Tax Socialization, Tax Sanctions, Taxpayer Compliance, Internet Understanding | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Taxation | en_US |
| dc.title | PENGARUH PENGGUNAAN SISTEM E-FILING, SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKANTERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERATING DI KPP PRATAMAMEDAN POLONIA | en_US |
| dc.type | Skripsi | en_US |
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