Article Per Year (5 Year)
p-Index From 2020 - 2025
1.578
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL MUTIARA AKUNTANSI Enrichment : Journal of Management Jurnal Pengabdian kepada Masyarakat Nusantara GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Perpajakan
Destari Nurlaila Damanik
Universitas Pembangunan Panca Budi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Perpajakan

 1 
ANALISIS PENGARUH PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI PADA DESA PEMATANG SERAI TANJUNG PURA LANGKAT Susilawaty, Tengku Eka; Damanik, Destari Nurlaila
JURNAL PERPAJAKAN Vol 2 No 1 (2021): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of study was to analyze the influence of E-Filing System Application to Taxpayer Compliance with Taxation Socialization as a Moderation Variable. This research data was obtained from questionnaire (Primary) distributed to the community of Pematang Serai Village Tanjung Pura Langkat using probability sampling method. The population of this research is the people of Pematang Serai Village, Tanjung Pura Langkat, who came during the research at BUMDES Mozaik, Pematang Serai Village, Tanjug Pura Langkat. The sample used in this study were 99 respondents. This questionnaire was tested with validity test and reliability test before the study. The classic assumption tests used are the normality test, the multicollinearity test, the heteroscedasticity test, and the linearity test. Hypothesis testing used is simple linear regression and Moderated Regression Analysis. The results of this study indicate that Application of the E-Filing System has a significant effect on Taxpayer Compliance. The Socialization of Taxation strengthens the influence of the application of the E-Filing System to Taxpayer Compliance.
Co-Authors , Yunita Sari Rioni Aprilia, Imelda Fitri Yani Panggabean Nancy Mayriski Siregar Siregar, Nancy Mayriski Susilawaty, Tengku Eka Tengku Eka Susilawaty