PENGARUH PENERAPAN SISTEM E-FILING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada ASN di Lingkungan KPP Pratama Pandeglang)

Melantiani, Melly (2025) PENGARUH PENERAPAN SISTEM E-FILING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada ASN di Lingkungan KPP Pratama Pandeglang). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This study aims to determine the effect of the implementation of the e-filing system and tax understanding on the compliance of individual taxpayers at the Pandeglang Pratama Tax Service Office. The population in this study were all ASN taxpayers at the Pandeglang Pratama Tax Service Office, and the sample used was 99 ASN Taxpayers. This study is quantitative. The type of data in this study is primary with data sources using questionnaires, data analysis used is Multiple Linear Regression. The results of this study indicate that the implementation of the e-filing system and tax understanding have an effect on the compliance of individual taxplayers.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Andi, Andi	196903092002121006
Thesis advisor	Astuti, Kurniasih Dwi	197601142010122001

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem e-filing dan pemahaman perpajakan terhadap kepatuhan Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Pandeglang. Populasi dalam penelitian ini yaitu seluruh wajib pajak ASN di Kantor Pelayanan Pajak Pratama Pandeglang, dan sampel yang digunakan yaitu sebanyak 99 Wajib Pajak ASN. Penelitian ini bersifat kuantitatif. Jenis data dalam penelitian ini adalah primer dengan sumber data menggunakan kuesioner, analisis data yang digunakan yaitu Regresi Linear Berganda. Hasil penelitian ini menunjukkan bahwa penerapan sistem e-filing dan pemahaman perpajakan berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi.

Uncontrolled Keywords:

Implemantation Of E-Filing System, Understanding Of Taxation, Taxpayer Compliance Penerapan Sistem E-Filing, Pemahaman Perpajakan, Kepatuhan Wajib Pajak Orang Pribadi

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Melly Melantiani

Date Deposited:

12 Sep 2025 08:19

Last Modified:

12 Sep 2025 08:19

URI:

http://eprints.untirta.ac.id/id/eprint/54571

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