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PROSEDUR PENGGUNAAN SISTEM ADMINITRASI E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA PASURUAN

Kartika, Afi Rivayanti (2019) PROSEDUR PENGGUNAAN SISTEM ADMINITRASI E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA PASURUAN. Diploma (D3) thesis, University of Muhammadiyah Malang.

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Abstract

Taxes are one of the sources of state funds that provide the greatest contribution to developing the country. Many years have been done through the improvement of the law, the issue of tax compliance is an important issue throughout the world, both developed and developing countries. Research conducted by the author uses an experimental method and a qualitative approach that is observing to find research data that aims to make a systematic picture. Based on the results of this study it can be seen that with the number of questionnaires distributed as many as 20 questionnaires, the results obtained that with the e-billing procedure respondents agreed that these procedures can facilitate taxpayers with a percentage obtained by 44% for the agreed answer. For the implementation of e-Billing, the percentage obtained by 41% for agreed answers means that the implementation of e-Billing ¬ is quite easy for taxpayers to conduct payment transactions and tax reporting. Whereas the level of compliance of taxpayers gets a percentage of 43%, which indicates that the implementation of e-billing can improve taxpayer compliance.

Item Type: Thesis (Diploma (D3))
Student ID: 201610190511037
Thesis Advisors: Arfida Boedirochminarni (0716096201), Hendra Kusuma (0706118202)
Keywords: e-Billing, Taxpayer Compliance, e-Billing Administration System Procedures
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Economics > Diploma of Banking and Finance (61406)
Depositing User: 201610190511037
Date Deposited: 19 Nov 2019 08:23
Last Modified: 19 Nov 2019 08:23
URI : http://eprints.umm.ac.id/id/eprint/56123

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