ESSAY

Writer / NIM
SRI DEWI OKTAVIANI / 921414022
Study Program
S1 - AKUNTANSI
Advisor 1 / NIDN
Dr. RIO MONOARFA, SE.Ak, M.Si,CA / 0008107405
Advisor 2 / NIDN
NILAWATY YUSUF, SE., Ak., M.Si / 0011057204
Abstract
Sri Dewi Oktaviani. Nim. 921 414 022. 2018. Pengaruh Penerapan e-Faktur Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Pertambahan Nilai. Skripsi Program Studi S1 Akuntansi, Jurusan Akuntansi, Fakultas Ekonomi. Universitas Negeri Gorontalo, dibawah bimbingan Bapak Dr. Rio Monarfa SE.,Ak., M.Si dan Ibu Nilawaty Yusuf SE.,Ak., M.Si Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-faktur dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar pajak pertambahan nilai. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari penyebaran angket kepada pengusaha kena pajak yang telah menggunakan e-faktur. Teknik analisis data dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa (1) penerapan e-faktur secara parsial berpengaruh siginifikan terhadap kepatuhan wajib pajak dalam membayar pajak pertambahanan nilai. (2) sanksi pajak secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar pajak pertambahan nilai. (3) secara simultan penerapan e-faktur dan sanksi pajak secara bersama-sama berpengaruh signifikan terhadap variabel terikat kepatuhan wajib pajak dalam membayar pajak pertambahan nilai. Kata Kunci: Kepatuhan Wajib Pajak, PPN, Penerapan E-Faktur, Sanksi Pajak Sri Dewi Oktaviani. Student ID. 921 414 022. 2018. The Influence of Electronic Tax Invoice Application and Tax Sanction Towards Taxpayer Compliance In Pay Value-Added Tax. Skripsi. University Of Gorontalo. The Principal Supervisor is Dr. Rio Monoarfa SE., Ak., M.Si and Nilawaty Yusuf SE.,Ak., M.Si The research aimed at investigating the influence of electronic tax invoice application and tax sanctions towards taxpayer compliance in pay value-added tax. The research was quantitative research used primary data that obtained from questionnaire distribution to the obedience taxable entrepreneurs who had been using electronic tax invoice. Technique analysis data used multiple linear regression analysis. The research findings revealed that: (1) the application of electronic tax invoice had a significant influence towards taxpayer compliance in pay value-added tax. (2) tax sanction had a significant influence towards taxpayer compliance in pay value-added tax.(3) simultaneously, the application of electronic tax invoice and tax sanction had a significant influence towards dependent variable taxpayer compliance in value-added tax. Keywords: taxpayer compliance, VAT, Electronic Tax Invoice Application, Tax Sanction
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