Toding, Dhea Giska Sampe and Dr. Syaiful Iqbal,, Ak., CA., CPMA. (2020) Pengaruh E-Billing Dan E-Filing Terhadap Kepatuhan Wajib Pajak Gagap Teknologi Di Kabupaten Tana Toraja. Sarjana thesis, Universitas Brawijaya.
Abstract
E-billing dan e-filing dapat menjadi kendala bagi wajib pajak gagap teknologi untuk mematuhi peraturan pepajakan. Penelitian ini bertujuan untuk mengungkapkan pengaruh e-billing dan e-filing terhadap kepatuhan wajib pajak gagap teknologi. Serangkaian interview terstruktur dilakukan di Tana Toraja untuk memperoleh data primer. Hasil analisis menunjukkan bahwa wajib pajak yang dikategorikan gagap teknologi tetap patuh dalam memenuhi kewajiban perpajakan meskipun mereka menghadapi kesulitan sistem e-billing dan e-filing. Kesulitan utama meliputi kebutuhan piranti smartphone atau komputer dan jaringan internet
English Abstract
E-billing and e-filing can pose a crucial challenge for technology illiterate taxpayers to comply with the taxation regulation. This study aims to reveal the effect of e-billing and e-filing on technology illiterate taxpayers’ compliance. The primary data are sourced from structured interviews conducted in Tana Toraja regency. The results of the analysis indicate that technology illiterate taxpayers are compliant with the taxation regulation despite their struggle to use the e- billing and e-filing system thanks to the device (i.e: smartphone and computer) and network service scarcity.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0520020046 |
| Uncontrolled Keywords: | Kepatuhan wajib pajak, E-filing, E-billing, Taxpayers Compliance, E-billing, E-filing |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 16 Sep 2022 01:50 |
| Last Modified: | 16 Sep 2022 01:50 |
| URI: | http://repository.ub.ac.id/id/eprint/194288 |
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Text (DALAM MASA EMBARGO)
- DHEA GISKA SAMPE TODING (2).pdf Restricted to Registered users only until 31 December 2023. Download (1MB) |
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