PENGARUH PENERAPAN SISTEM E-FILING, E-BILLING, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERATING DI KPP PRATAMA MEDAN POLONIA
| dc.contributor.author | Siregar, Netta Milleni Fikasari | |
| dc.date.accessioned | 2022-06-28 | |
| dc.date.available | 2022-06-28 | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/94/pengaruh-penerapan-sistem-e-filing-e-billing-dan-sosialisasi-perpajakan-terhadap-kepatuhan-wajib-pajak-dengan-pemahaman-internet-sebagai-variabel-moderating-di-kpp-pratama-medan-polonia | |
| dc.description.abstract | This researchaims to determine the effect of implementing the E-Filing system, E-Billing, and tax socialization on taxpayer compliance with the understanding of the internet as a moderating variable at KPP Pratama Medan Polonia. In this research, the total population was 183,705 taxpayers registered at KPP Pratama Medan polonia, the sample was 100 respondents who were registered at the KPP Pratama Medan Polonia. The sampling method is random sampling. The data analysis technique in this researchuses the classical assumption test and Moderated Regression Analysis (MRA). Based on the results of the researchindicatedthat the implementation of the E-Filing System hada significant effect on taxpayer compliance, the application of the E-Billing system and tax socialization hadno significant effect on taxpayer compliance. Understanding of the Internet cannot moderate the effectof the Implementation of the E-Filing System, E-Billing, norTax Socialization on Taxpayer Compliance. Keywords: Implementation of E-Filing System, E-Billing, Tax Socialization, 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 PENERAPAN SISTEM E-FILING, E-BILLING, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERATING DI KPP PRATAMA MEDAN POLONIA | en_US |
| dc.type | Skripsi | en_US |
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