Pengaruh Penerapan Coretax Administration System, Kualitas Pelayanan Fiskus, Dan Transparansi Terhadap Kepatuhan Wajib Pajak

Juni, Arini Farhatain (2026) Pengaruh Penerapan Coretax Administration System, Kualitas Pelayanan Fiskus, Dan Transparansi Terhadap Kepatuhan Wajib Pajak. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.

	Text PENDAHULUAN.pdf Download (4MB)
	Text BAB I.pdf Download (316kB)
	Text BAB II.pdf Restricted to Repository staff only Download (482kB) | Request a copy
	Text BAB III.pdf Restricted to Repository staff only Download (401kB) | Request a copy
	Text BAB IV.pdf Restricted to Repository staff only Download (560kB) | Request a copy
	Text BAB V.pdf Download (297kB)
	Text DAFTAR PUSTAKA.pdf Download (285kB)

Abstract

This study aims to analyze the effect of the implementation of the Coretax
Administration System, the quality of tax officers' services, and transparency on the tax
compliance of self-employed individual taxpayers.
This study employed a quantitative approach with a population consisting of
self-employed individual taxpayers registered at KPP Pratama Bekasi Barat. The
sampling technique used was simple random sampling, resulting in 132 respondents.
Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS
SEM) with the assistance of SmartPLS software.
The results indicate that the implementation of the Coretax Administration
System has no significant effect on taxpayer compliance. In contrast, the quality of tax
officers' services and transparency have a positive and significant effect on taxpayer
compliance. The findings of this study are expected to provide input for the Directorate
General of Taxes in improving the socialization and service strategies related to the
implementation of the new tax administration system. This study is limited by the
relatively short data collection period and was conducted during the early stage of the
Coretax Administration System implementation. Therefore, the findings reflect the
respondents' perceptions at the time the study was conducted.

Item Type:	Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:	Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Risa, Nurma 0424098302
Keywords / Kata Kunci:	Coretax Administration System, Kualitas Pelayanan Fiskus, Transparansi, Kepatuhan Wajib Pajak.
Subjects:	Perpajakan Pajak
Faculty:	Fakultas Ekonomi > Akuntansi S1
Depositing User:	Ms. Arini F. Juni
Date Deposited:	05 Aug 2026 03:58
Last Modified:	05 Aug 2026 03:58
URI:	http://repository.umindonesia.ac.id/id/eprint/10383

Actions (login required)

View Item