Pengaruh Faktor Psikologis terhadap Penggunaan E-SPT dan Dampaknya terhadap Kepatuhan Wajib Pajak

JURNAL AKUNTANSI DAN PAJAK

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Field Value
 
Title Pengaruh Faktor Psikologis terhadap Penggunaan E-SPT dan Dampaknya terhadap Kepatuhan Wajib Pajak
 
Creator Hidayatulloh, Amir
Rahman, Rizqa Awalia
Nugroho, Agung Dwi
Ganinda, Faishal Prahatma
Fikrianoor, Kahfi
 
Subject use of e-SPT, performance expectations, effort expectation, social influence, facilitating condition, tax compliance

 
Description This type of research is a causal hypothesis testing research. The approach taken in this studies a quantitative approach. This research objective are (1) to find out psychological factors that influence to uses e-SPT, and (2) to find out the use of e-SPT toward personal taxpayer compliance. The population in this research were taxpayer in Indonesia. The sample in research were personal taxpayer in Indonesia. The sampling technique in this research used purposive sampling, with the criteria of taxpayer who have a tax identification number (NPWP) and use of e-SPT. This research obtained 110 respondents. Testing the hypothesis in the study using WarpPLS. This research found that the use of e-SPT by taxpayer influenced by performance expectations, effort expectation, social influence, and facilitating condition. The research also found that the use of e-SPT affected tax compliance.
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-01-20
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1448
10.29040/jap.v21i02.1448
 
Source Jurnal Akuntansi dan Pajak; Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1448/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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