ANDINI, ANDINI (2024) PENGARUH PENERAPAN E-FILING, SOSIALISASI DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER DENGAN RELAWAN PAJAK SEBAGAI VARIABEL MODERASI. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.

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Abstract

ABSTRACT The aim of this research is to assess the impact of implementing E-Filling, Socialization efforts, and Understanding of Tax Regulations on the level of Compliance of individual Taxpayers registered with KPP Pratama Jember, by considering the Contribution of Tax Volunteers as a moderating factor. Quantitative methods were used to collect data, including primary data through distributing questionnaires and secondary data from KPP Pratama Jember. The study population includes 100 individual taxpayers in Jember Regency who have a NPWP registered at KPP Pratama Jember. The sample technique uses the Slovin formula. Data analysis was carried out using multiple linear regression and moderated regression analysis. Research findings confirm that the Implementation of E-Filling, Socialization, and Understanding of Tax Regulations significantly influence Taxpayer Compliance. Tax Volunteers were able to moderate the influence of E-Filling Implementation on Taxpayer Compliance, while they were unable to moderate the influence of Socialization and Understanding of Tax Regulations on Taxpayer Compliance. Keywords : Taxpayer Complianc, Implementations of E-Filling, Socialization, Understanding of Tax Regulations, Tax Volunteer

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	10 Feb 2025 06:35
Last Modified:	10 Feb 2025 06:35
URI:	http://repo.itsm.ac.id/id/eprint/1271

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