PENGARUH PENERAPAN E-REGISTRATION, E-FILING, DAN, E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK DAN TINGKAT KEPUASAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING PADA KPP PRATAMA MEDAN BELAWAN
| dc.contributor.author | Laia, Ayu Sylvia Pradikta | |
| dc.date.accessioned | 2022-07-04 | |
| dc.date.available | 2022-07-04 | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/187/pengaruh-penerapan-e-registration-e-filing-dan-e-billing-terhadap-kepatuhan-wajib-pajak-dan-tingkat-kepuasan-wajib-pajak-sebagai-variabel-intervening-pada-kpp-pratama-medan-belawan | |
| dc.description.abstract | The purpose of this study was to examine the effect of e-Registration, e-Filing, and e-Billing on taxpayer compliance and the level of taxpayer satisfaction as an intervening variable. The population in this study were all individual taxpayers totaling 34,569 at the Medan Belawan KPP and the study sample of 100 respondents, the type of research was associative. Data analysis techniques using the Path Analysis test. Based on the results of the study showed that e-registration significantly influence the level of satisfaction of taxpayers, e-filing does not significantly influence the level of satisfaction of taxpayers and e-billing significantly influence the level of satisfaction of taxpayers. The level of satisfaction of taxpayers can mediate the relationship between e-registration for taxpayer compliance. The level of satisfaction of taxpayers cannot mediate for the relationship between e-filing to taxpayer compliance and The level of satisfaction of taxpayers can mediate the relationship between e-billing for taxpayer compliance. Keywords: E-Registration, E-Filing, E-Billing, Taxpayer Satisfaction Level, Taxpayer Compliance | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Taxation | en_US |
| dc.title | PENGARUH PENERAPAN E-REGISTRATION, E-FILING, DAN, E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK DAN TINGKAT KEPUASAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING PADA KPP PRATAMA MEDAN BELAWAN | en_US |
| dc.type | Skripsi | en_US |
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