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All Journal Jurnal Ilmiah Edunomika (JIE)
Wahyu Setyawan
Fakultas Ekonomi, Universitas Sarjanawiyata Tamansiswa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : Jurnal Ilmiah Edunomika (JIE)

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PENGARUH APLIKASI e-SPTPD DALAM PEMBAYARAN HOTEL,RESTORAN,HIBURAN DAN PARKIR TERHADAP KEPATUHAN WAJIB WAJAK DENGAN KEPUASAB WAJIB PAJAK SEBAGAI VARIABEL MODERASI. Dewi Kusuma Wardani; Nur Anita Chandra Putry; Wahyu Setyawan
JURNAL ILMIAH EDUNOMIKA Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i2.2091

Abstract

This study aims to examine the effect of the e-SPTPD application in hotel, restaurant, entertainment, and parking tax payments on taxpayer compliance with taxpayer satisfaction as a moderating variable. The sample used in this study is the community of digital payment users in the Special Region of Yogyakarta Province. . The research sample used convenience sampling method and obtained 66 respondents. This research uses SmartPLS 3.3.3 software. The results of this study indicate that the e-SPTPD application has a positive relationship with taxpayer compliance. Satisfaction as a moderating variable cannot strengthen the effect of the e-SPTPD application on taxpayer compliance. Keywords : e-SPTPD application; taxpayer compliance; taxpayer satisfaction; mandatory satisfaction; moderating variables
Co-Authors Dewi Kusuma Wardani Nur Anita Chandra Putry