PENGARUH ATTITUDE TOWARDS E-TAX SYSTEM TERHADAP TAX COMPLIANCE DENGAN ADOPSI E-TAX SYSTEM SEBAGAI VARIABEL MEDIASI

SYEREN, MILKA (2020) PENGARUH ATTITUDE TOWARDS E-TAX SYSTEM TERHADAP TAX COMPLIANCE DENGAN ADOPSI E-TAX SYSTEM SEBAGAI VARIABEL MEDIASI. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh antara attitude towards e-tax system terhadap tax compliance dengan adopsi e-tax system sebagai variabel mediasi. Metode sampling yang digunakan dalam penelitian ini ialah convinience sampling dengan responden berjumlah 100 wajib pajak di DKI Jakarta. Data yang diperoleh kemudian diolah menggunakan software Smart PLS. Hasil penelitian menunjukkan bahwa attitude towards e-tax system memiliki pengaruh positif signifikan terhadap adoption e-tax system, adoption e-tax system memiliki pengaruh positif signifikan terhadap tax compliance, attitude towards e-tax system memiliki pengaruh yang tidak signifikan terhadap tax compliance jika dimediasi oleh adopsi e-tax system, dan adoption e-tax system dapat memediasi pengaruh antara attitude towards e-tax system terhadap tax compliance. Kata kunci: adopsi e-tax system, perilaku terhadap sistem e-tax, kepatuhan pajak This research aims to examine the effect of attitude towards e-tax system towards tax compliance with adoption e-tax system as mediating variable. Sampling method that used in this research is convenience sampling with 100 taxpayers in DKI Jakarta as respondent. Data obtained then processed using Smart PLS. The results of this research indicate that attitude towards e-tax system have a positive significant influence towards adoption e-tax system, adoption e-tax system have a positive significant influence towards tax compliance, attitude towards e-tax system have a positive non significant influence towards tax compliance if mediated by adoption e-tax system, and adoption e-tax system is a mediator in the association between attitude towards e-tax system and tax compliance. Keywords: adoption e-tax system, attitude towards e-tax system, tax compliance

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	15 Nov 2021 03:58
Last Modified:	15 Nov 2021 03:58
URI:	http://repository.untar.ac.id/id/eprint/33022

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