Skripsi

PENGARUH SIKAP PADA SISTEM PERPAJAKAN ELEKTRONIK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN ADOPSI SISTEM PERPAJAKAN ELEKTRONIK SEBAGAI VARIABEL MEDIASI

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This research aims to examine the influence of taxpayer attitudes towards the electronic taxation system on mandatory compliance with the adoption of the electronic taxation system as a mediating variable. The object of this research is individual taxpayers at KP2KP Pagaralam and KPP Pratama Palembang Ilir Timur in 2022. This research is a type of quantitative research using primary data in the form of questionnaires sourced directly from taxpayers. The sampling method used was purposive sampling, the total sample for this study was 181 WPOP with a total of 194 questionnaires distributed. Testing this research uses multiple linear regression analysis techniques using WarpPLS 7.0 software. The results of the research show that attitudes towards the electronic taxation system have a positive and significant effect on taxpayer compliance, attitudes towards the electronic taxation system have a positive and significant effect on the adoption of the electronic taxation system, adoption of the electronic taxation system has a positive and significant effect on taxpayer compliance, adoption of the electronic taxation system can mediate the relationship between attitudes towards the electronic taxation system and taxpayer compliance.

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Availability

Detail Information

Series Title

-

Call Number

T1514692024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xvii, 66 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

336.200 285 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Kepatuhan Wajib Pajak
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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