SKRIPSI DIGITAL
Analisis Pengaruh Persepsi Penggunaan E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Kebumen = Analysis of the Effect of Perceived Use of E-Filing on Individual Taxpayer Compliance at KPP Pratama Kebumen
Tri Wahyu Ningsih, "Analysis of the Effect of Perceived Use of E-Filing on Individual Taxpayer Compliance at KPP Pratama Kebumen", Thesis Computerized Accounting for the Accounting Department of Semarang State Polytechnic, under the guidance of Dra. Budhi Adiani C., M.T., and Prima Ayundyayasti, S. ST., MSIM., July 2023. 79 page.
This study aims to examine and analyze the effect of perceived use of e-filing on individual taxpayer compliance at KPP Pratama Kebumen. The number of samples used in this study were 105 respondents with the method of determining the sample using simple random sampling method. The questionnaire that was distributed consisted of 15 indicators using a Likert scale of 1-5. Data collection was carried out by distributing questionnaires online via the Google form. The data analysis technique used is the Structural Equation Modeling using SmartPLS 4 program. The results show that (1) perceived usefulness has a negative and not significant relationship to mandatory compliance. (2) perceived ease of use has a positive and significant effect on taxpayer compliance. (3) the perceived usefulness has a positive and significant effect on the interest in taxpayer behavior. (4) perceived ease of use has a positive and significant effect on the interest in taxpayer behavior. (5) behavior interest of taxpayer has a positive and significant effect on taxpayer compliance. (6) behavior interest of taxpayer in mediating the effect of perceived usefulness on taxpayer compliance has a significant effect. (7) interest in taxpayer behavior in mediating the effect of perceived ease of use on taxpayer compliance has a significant effect.
Keywords: Perceived Usefulness, Perceived Ease of Use, Interest in Taxpayer Behavior, Taxpayer Compliance.
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