PENGARUH IMPLEMENTASI E-SPT, IMPLEMENTASI E-FILING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PELAYANAN FISKUS SEBAGAI VARIABEL INTERVENING PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN KOTA
| dc.contributor.author | Aditia, Rozy Kurniady | |
| dc.date.accessioned | 2022-07-07 | |
| dc.date.available | 2022-07-07 | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/243/pengaruh-implementasi-e-spt-implementasi-e-filing-dan-sanksi-perpajakan-terhadap-kepatuhan-wajib-pajak-dengan-pelayanan-fiskus-sebagai-variabel-intervening-pada-kantor-pelayanan-pajak-pratama-medan-kota | |
| dc.description.abstract | The research objective to determine the effected of e-SPT implementation, e-filing implementation and tax sanctions on taxpayer compliance with the tax authorities as an intervening variable. This type of research is associative, data analysis techniques using the Sobel Test, classic assumption test and hypothesis testing. Based on the results of the research, that the implementation of e-SPT, implementation of e-filing and tax sanctions significantly influence the compliance of individual taxpayers, the service of the tax authorities as an intervening variable does not affect the taxation sanctions on individual taxpayer compliance. The e-SPT implementation, e-filing implementation and tax sanction partially have a significant effect on the compliance of individual taxpayers.Implementation of e-SPT, implementation of e-filing and simultaneous tax sanctions have a significant effect on the compliance of individual taxpayers and the tax authorities. Compliance with taxpayers can be explained by the implementation of e-SPT, implementation of e-filing and sanctions for taxation and tax services by 56.1% and the remaining 43.9% can be explained by other variables. Keywords: Implemention e-SPT, Implemention e-filing and Administrative Sanctions, Tax Payer Compliance, Quality of Fiscal Services | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Taxation | en_US |
| dc.title | PENGARUH IMPLEMENTASI E-SPT, IMPLEMENTASI E-FILING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PELAYANAN FISKUS SEBAGAI VARIABEL INTERVENING PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN KOTA | en_US |
| dc.type | Skripsi | en_US |
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