Pengaruh Pengetahuan Pajak dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Pada SKPD Kecamatan Krian Kabupaten Sidoarjo Tahun 2018

Hapsari, Friska Winda (2018) Pengaruh Pengetahuan Pajak dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Pada SKPD Kecamatan Krian Kabupaten Sidoarjo Tahun 2018. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Tujuan penelitian hendak membuktikan pengaruh pengetahuan pajak dan penerapan e-filling terhadap kepatuhan wajib pajak pada SKPD Kecamatan Krian Tahun 2018. Populasi sebanyak 45 PNS diperoleh sampel sebanyak 30 PNS dengan purposive sampling. Metode statistik yang digunakan adalah analisis regresi linear berganda dengan program SPSS versi 23. Hasil penelitian menunjukkan secara simultan pengetahuan pajak dan penerapan e-filling berpengaruh secara signifikan terhadap kepatuhan wajib pajak dengan hasil 0,00 < 0,05. Dan hasil penelitian secara parsial pengetahuan pajak dengan nilai signifikan 0,035 dan penerapan e-filling dengan nilai signifikansi 0,002 yang artinya dibawah 0,05 dapat dikatakan berpengaruh signifikan terhadap kepatuhan wajib pajak.

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