PENGARUH KEBIJAKAN TAX AMNESTY, SISTEM E-FILING, PERANAN KONSULTAN PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG DIMODERASI ACCOUNT REPRESENTATIVE PADA KPP PRATAMA MEDAN TIMUR
| dc.contributor.author | Hutauruk, Lusiana | |
| dc.date.accessioned | 2022-07-15 | |
| dc.date.available | 2022-07-15 | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/297/pengaruh-kebijakan-tax-amnesty-sistem-e-filing-peranan-konsultan-pajak-dan-kesadaran-wajib-pajak-terhadap-kepatuhan-wajib-pajak-orang-pribadi-yang-dimoderasi-account-representative-pada-kpp-pratama-medan-timur | |
| dc.description.abstract | This study aims to analyzed the partial and simultaneous influenced of Tax Amnesty Policy, e-filling Systems, Role of Tax Consultants and Taxpayer Awareness of Personal Taxpayer Compliance which was moderated by Account Representatives at KPP Medan Timur. The study population was registered taxpayers and submitted an Annual Tax Return in 2018 of 98,785 individual taxpayers, sampling random sampling with the Slovin formula so that the sample size was 100 respondents. Data collection techniques by means of surveys provide questionnaires to respondents. Data analysis techniques were multiple linear regression, classic assumption test, hypothesis test and MRA (Moderating Regression Analysis) test. Based on the results of the study showed that partially tax amnesty and awareness of taxpayers had significant effected toward taxpayer compliance, while the e-filing system and the role of tax consultants did not significantly influenced tax compliance. Simultaneously the tax amnesty, e-filing system, the role of tax consultants, taxpayer awareness and account representatives together have significant effected toward taxpayers compliance in Kpp Pratama Timur Medan. Keywords: Tax Amnesty, e-filing System, The Role of Tax Consultants, Taxpayer Awareness, Account Representatives and 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 KEBIJAKAN TAX AMNESTY, SISTEM E-FILING, PERANAN KONSULTAN PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG DIMODERASI ACCOUNT REPRESENTATIVE PADA KPP PRATAMA MEDAN TIMUR | en_US |
| dc.type | Skripsi | en_US |
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