Putri,, Veronicha Kinanti Harjanto and Arik Prasetya,, S. Sos, M. Si., Ph. D (2023) Pengaruh Penerapan Sistem e-filing, Sosialisasi Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Pelaporan SPT PPh 21 Karyawan Pada PT. X. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk (1) mengetahui dan menjelaskan pengaruh penerapan sistem e-filing terhadap Pelaporan SPT PPh 21 karyawan (2) mengetahui dan menjelaskan pengaruh sosialisasi perpajakan terhadap Pelaporan SPT PPh 21 karyawan (3) mengetahui dan menjelaskan pengaruh sanksi perpajakan terhadap Pelaporan SPT PPh 21 karyawan (4) mengetahui dan menjelaskan pengaruh yang signifikan penerapan sistem e-filing, sosialisasi perpajakan dan sanksi perpajakan secara simultan terhadap Kepatuhan Pelaporan SPT PPh 21 karyawan. Penelitian ini masuk kedalam jenis penelitian deskriptif kuantitatif. Proses pemilihan sampel penelitian menggunakan teknik Proporsional Random Sampling. Metode analisis yang digunakan adalah analisis jalur dengan teknik analisis data yang digunakan adalah regresi linear berganda, dan menggunakan aplikasi Statistical Product and Service Solutions (SPSS) versi 26. Hasil penelitian menunjukkan fakta bahwa Penerapan Sistem E-Filing dan Sosialisasi Perpajakan tidak berpengaruh signifikan terhadap Kepatuhan Pelaporan SPT PPh 21 Karyawan, sedangkan Sanksi Sosial berpengaruh positif signifikan terhadap Kepatuhan Pelaporan SPT PPh 21 Karyawan. Hasil pengujian secara simultan menunjukkan bahwa Penerapan Sistem E-Filing dan Sosialisasi Perpajakan dan Sanksi Perpajakan berpengaruh signifikan terhadap Kepatuhan Pelaporan SPT PPh 21 Karyawan.
English Abstract
The purpose of this research is : identify and explain the effect of implementing the e-filing system on employee SPT PPh Reporting 21 (2) identify and explain the effect of tax socialization on employee SPT PPh Reporting 21 (3) identify and explain the effect of tax sanctions on SPT PPh Reporting 21 employees (4) found out and explained the significant effect of implementing the e-filing system, tax socialization and simultaneous tax sanctions on 21 employees' PPh SPT Reporting Compliance. This research is included in the type of quantitative descriptive research. The process of selecting the research sample uses the Proportional Random Sampling technique. The analytical method used is path analysis with the data analysis technique used is multiple linear regression, and uses the application of Statistical Product and Service Solutions (SPSS) version 26. The results showed the fact that the application of the E-Filing System and Tax Dissemination had no significant effect on Employee Income Tax Return Reporting Compliance 21, while Social Sanctions had a significant positive effect on Employee Income Tax Return Reporting Compliance 21. Simultaneous test results show that the Implementation of the E-Filing System and Socialization of Taxation and Tax Sanctions have a significant effect on Compliance with Reporting of Employee 21 Income Tax
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052303 |
| Uncontrolled Keywords: | Penerapan Sistem E-Filing, Sosialisasi Perpajakan dan Sanksi Perpajakan-Implementation of the E-Filing System, Tax Socialization and Tax Sanctions |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Unnamed user with username suprihatin |
| Date Deposited: | 17 Jan 2024 05:41 |
| Last Modified: | 17 Jan 2024 05:41 |
| URI: | http://repository.ub.ac.id/id/eprint/211441 |
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