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Self Assessment System, Sistem Informasi Perpajakan, Penerapan E-Filing dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Empiris Pada KPP Pratama Karanganyar) Daryono, Daryono
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Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to examine the influence of Self Assessment System, Tax Information System, Application of E-Filing and Tax Sanctions Against Taxpayer Compliance With Quality of Service as Intervening Variable (Empirical Study On KPP Pratama Karanganyar). This study is a census study. The data used are primary data by taking samples of the entire population of 100 (one hundred) respondents. This study uses analysis tools such as validity test, reliability test, linearity test, path analysis, multiple linear regression analysis, t test, F test and coefficient of determination.Testing the validity and reliability is done by using the technique one shot methods to get the results of all items declared valid and reliable. From the results of linearity test shows that the correct model is linear model. The result of t test of the first equation shows that the Self Assessment System, Tax Information System, and Tax Sanction have positive and significant impact on the Quality of Service. While for E-filing Application variable has positive and insignificant effect on Service Quality. From the second t-test showed that the Self Assessment System and the Application of E-Filing have a positive and significant effect on Taxpayer Compliance. While for the variable Tax Information System, Tax Sanctions and Service Quality have positive and insignificant effect on Taxpayer Compliance. F test results show that together independent variables affect Taxpayer Compliance. The result of calculation of direct influence and indirect influence of self assessment system, tax information system, e-filing application and taxation sanction to taxpayer compliance indicate that direct influence of self assessment system, tax information system, e-filing application and tax sanction to compulsory compliance Tax is the most effective and dominant rather than indirect influence. This means that both the self assessment system, the taxation information system, the application of e-filing and tax sanctions will further improve taxpayer compliance indirectly through the quality of service .. Recommendations submitted to management is that Effect Self Assessment System, Tax Information System, Application E- Filing and Tax Sanctions on taxpayer compliance is most effective and dominant than through the intervening variable Quality of Stewardship. Keywords: Self Assessment System, Tax Information System, Implementation of E-Filing, Tax Sanctions, Service Quality, Taxpayer Compliance.
Co-Authors A. A. Gede Nanda Putra Abdul Azis Achmad Fauzan, Achmad Adi Indrayanto Adipratama, Ryan Agung Mahendra, Agung Agung Wahyu Permadi Agus Setiawan Ahmad, Arwani Aini, Karina Nur Al-Furqa'an, Muhammad Ali Saifullah, Ali Anas, Nanang Kosim Annisa, Yinka Mutiara Anwar, Rusli Aquastin, Dwinita Arafat, Yasir Ardi, Rudi Prasetyo Arif Sutikno Arifin, Muhammad Husni Arifin, Syaiful Aritonang, Melissa Monica ary yunanto Asha, Muhammad Toasin Awensius, Awensius Ayu Maya Damayanti Ayu Risma Putri, Siti Aziz, Adi Nur Azmal, Azmal Bambang Irawan Bayu Iswana Budi Rahardjo Budi Setiyastuti Busneti, Ida Cathas Teguh Prakoso Cek Masnah Cicilia Ktistina, Putri Cledwin, Dede Danu, Jovanka Prawibawa Darmanto Darmanto Darmawan , Ade Dessy Wardiah, Dessy Devi Andriani Dina Martin, Dina Dwi Mentari, Silvi Erawati, Suci Ernita, Lina Fajar, Mutiara FARADILLA, FARADILLA Fauzan Bintang Andaswara, Muhammad Feri Faila Sufa, Feri Faila Foertsch, Christopher Hakim, Alimul Handini, Oktiana Hapsari, Anisa Prima Vera Hariati, Hariati Hera Heru Sri Suryanti Herlambang, M. Heryani, Erna Heryono Susilo Utomo I Gede Arya Sena I Gusti Bagus Wiksuana I Made Dedy Bagus Astika Idris, Adam Ifah Masrifah Indra Adi Saputra Irfan, Taufik Muhammad Irwansyah Irwansyah Istiatin, Istiatin Janur, Nirwana Jayawarsa, A.A. Ketut Jiki Hikmatullah Joediono, Gregorius Adi Cahya Putra Jumanza, Ravi Jusrianty, Jusrianty Kaur, Gurmit Khoirudin, Iftah Rozak Kristina, Putri Cicilia Kusuma, Kusuma Kusuma, Nurhadi LA MUDI, LA Laili, Innayatul Lumban Tobing, Evangelystha Mamungkas, Mohamad Mangele, Isai Julianto Manurung, Aripin Maria, Vonny Marsianus Sutrisno Martina, Dina Martinus Tukiran Mashudi, Eko Mentari, F. Silvi Dwi Mirwan, Mirwan Moh. Jufri, Moh. Mohamad Irkham Mamungkas Mudi, Rusmini, La Muh. Toasin Asha Muhamad Hasdar MUHAMMAD ALI Muhammad Hasdar, Muhammad Muhtarom Mujib Mujib, Mujib Mujiwati, Yuniar Mutadi, Rizal Najmudin Naufal, Alban Ni Made Rininta Adi Putri Ni Putu Dwi Larashati Nita, Perabu Novitasari, Shindy Nur Aisah Nur Hidayat Nur Subeki Nuryanto Nuryanto Oktavia, Ellisa Wulan Pamungkas, Chrisnar Bagas Paselle, Enos Patton, Adri Pentatito Gunowibowo Prabowo, Riko Ajie Prasanthi, Antarin Pratama, Wahyu Wira Prayogo, Rizki Prihantoro, Topan Prima, Dody Pujo Widodo, Pujo Purba, Member Reni Purnomo, Ficky Cahyo Putu Ayu Vitalistyawati Rahayu, Diah Rahmawati, Alia Ratna, Kusuma Aji Rayanto, Yudi Hari Reski, Indah Anjar Riama Rita Manullang Ribut Prastiwi Sriwijayanti, Ribut Prastiwi Rina Dwi Yani Rina Juwita Riyanti, Rika Riyoko, Endie Rizqillah, Rizqillah Robiyandi, Robiyandi Roselyn, Roselyn Rosyad, Jimy Sabilal Rusmini Rusmini Saipul, Saipul Samsuri Samsuri Saputro, Lingga Wisma Angga Sari, Novalin Delvia Sari, Rizky Handika Saropah Saropah, Saropah Sayoto, Sayoto Sely Ayu Lestari Setiawan, Linda Novelgia Setya, Kartika Winkar Setyoasih, Sri Siswantoro, M. Irwawan Siti Supeni Sofiana, Evi Sovia, Sovia Sri Hastuti Noer Subakir Subakir Suchaina Suchaina Sudarwati Sudarwati Sugarwanto, Sugarwanto Suharti , Suharti Supandi Syahrial, Ridho Dwi Syaifudin, Khamdan Syaiful Bakhri Taufiq Rinda Alkas Thalita Rifda Khaerani Topan Prihantoro Tresnanti, Desratri Timur Tri Pratomo Triutomo, Sugeng Varecha, Prima Vitra Vitra Varecha, Prima Wadli, Wadli Wahyudi, Muhammad Ferdi Wahyuningsih, Eti Wandy, Syahrul Watri, Desi Widhah Radhiyyah Widhoyoko, Yudhistiro Pandu Widhoyoko, Yudhistoro Pandu Widodo PS Wilopo Wilopo, Wilopo Winarno, Rudi Wira bharata Wizandani, Riswin Wurkanaduri, Raynarai Putri Yunika Purwanti Yusvana, Bima Fatureza Zainal Abidin