Skripsi

PENGARUH MODERNISASI SISTEM PERPAJAKAN, KUALITAS PELAYANAN, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENGGUNAAN SELF ASSESSMENT SYSTEM (Studi Empiris pada Kantor Pelayanan Pajak Pratama Ilir Barat Palembang)

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Penilaian

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Self Assessment System is a system designed to facilitate taxation activities, granting taxpayers the trust to manage their tax obligations independently. The effectiveness of the Self Assessment System is measured by the extent to which taxpayers utilize it for tax reporting and payment. The population of this study consists of all registered taxpayers as of 2024. The sampling technique used is Accidental Sampling, with a total sample of 100 individual taxpayers. The analytical method applied is multiple linear regression analysis using SPSS version 27. The results of this study indicate that the variable of tax system modernization influences the use of the Self Assessment System, as the majority of taxpayers have adopted online tax reporting. Taxpayer compliance also affects the use of the Self Assessment System, as most taxpayers adhere to tax regulations. However, the variable of service quality does not influence the use of the Self Assessment System, since taxpayers do not receive direct services from tax officers, as their taxation activities are conducted online.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507001317	T168141	T1681412025	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1681412025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2025

Collation

xviii, 100 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

Other version/related

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