PENGARUH PENERAPAN SISTEM E-FILLING DAN TINGKAT PEMAHAMAN PERPAJAKAN TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL PEMODERASI (Studi Kasus Pada Wajib Pajak UMKM Di Kecamatan Ilir Timur I)

Muhammad Orba Kurniawan, Aprianto Apri Aprianto

Abstract


The formulation of the problem in this study was how the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The objective of this study was to analyze the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The study was asspciative research. The population used in this study was the small and medium sized micro business taxpayer in kecamatan ilir timur I. The sample in this study was 90 respondents. The data collection methods used in this study was questionnaires. The hypothesis tests used were multiple linear regression and moderated resgression analysis. The results of this study showed that partially the application of E-Filling system gave a positive influence on tax revenue, the level of understanding of taxation gave a positive influence on tax revenue, the level of compliance of taxpayers could not moederate the influence of E-Filling application system on tax revenue, and taxpayer compliance could not moderate the influence of tax understanding level of tax revenue. Simultaneously the application of E-Filling system and tax understanding level gave a positive influence on tax revenue

Keywords


E-Filling system, understanding, compliance, taxpayers

Full Text:

PDF

References


DJP (2012). Mudahnya pelaporan pajak melalui SPT. Diambil dari http://www.pajak.go.id/content/mudahnya-pelaporan-pajak-melalui-e-filing-0 pada tanggal 22 Mei 2018 pada pukul 18.30

Fidel (2010). Cara memahami masalah – masalah Perpajakan. Jakarta: Muara kencana

Gunawan Setiyaji dan Hidayat Amir (2015). Evaluasi Kinerja Sistem Perpajakan di Indonesia. Jurnal Ekonomi. Vol. 10, No.2.

Herry (2010). Dasar-dasar perpajakn & Akuntansi pajak. Jakarta : Erlangga

Jehan Astuti, (2017). Pengaruh Kepatuhan Wajib Pajak, Pengunaan E-Filling, Tax Audit Dan Tax Advoindance Terhadap Penerimaan Pajak. Jurnal Jurusan Akuntansi

Maman dan Medina (2015). Pengaruh penerpan sistem e-filling terhadap kepatuhan wajib pajak dalam menyampaikan surat pemberitahuan (SPT) tahunan. Jurnal Jurusan Akuntansi.https://media.neliti.com/media/publications/153198-ID-pengaruh-penerapan-e-filingn-terhadap-ke.pdf

Romie (2017). Bukti Sakti Kuasai SPPS, PT. Anak Hebat Indonesia : Bantul

Siti Kurnia (2013). Perpajakan Indonesia Konsep dan Aspek Formal. Yogyakarta : Graha Ilmu

Siti Resmi (2014). Perpajakan Teori dan Kasus. Yogyakarta : Salemba Empat

Sugiono. (2016). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualititif dan

R&D). Alfabeta: Bandung.

Sujarweni, V Wiratna (2014). Metodelogi Penelitian. Pustakabarupress : Yogyakarta

Ummi K, Dkk (2015). Pengaruh Pemahaman perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak. Jurnal Keguruan dan Ilmu Kependidikan. http://download.portalgaruda.org/article.php?article=439956&val=6453&title=PENGARUH%20PEMAHAMAN%20PERPAJAKAN%20DAN%20KESADARAN%20WAJIB%20PAJAK%20TERHADAP%20KEPATUHAN%20WAJIB%20PAJAK%20UMKM%20DI%20KOTA%20PEKANBARU

Wulandari (2016). Pengaruh Penerapan E-Filling, tingkat pemahaman perpajkan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak. Jurnal Jurusan Akuntansi. https://journal.uny.ac.id/index.php/nominal/article/view/11729




DOI: https://doi.org/10.32502/jab.v3i2.1448

Refbacks

  • There are currently no refbacks.


Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Palembang

Jl. Jenderal A. Yani 13 Ulu, Seberang Ulu II, Palembang (30263), Indonesia.

Indexed by :