Asshanti, Noerdiana Nabilah (2026) PENGARUH PERSEPSI KEMUDAHAN, PERSEPSI KEGUNAAN, PERSEPSI KEBERMANFAATAN, DAN PERSEPSI KEPUASAN TERHADAP KEPATUHAN WAJIB PAJAK PADA IMPLEMENTASI KEBIJAKAN NIK SEBAGAI NPWP. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.
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Abstract
This study aims to analyze the influence of perceived ease of use, perceived usefulness, perceived benefits, and perceived satisfaction on taxpayer compliance in the implementation of the National Identity Number (NIK) as a Taxpayer Identification Number (NPWP) policy. This research employed a quantitative approach using a survey method. The population consisted of individual taxpayers who were employees and domiciled in Bekasi City and Bekasi Regency. A total of 250 respondents were selected using a purposive sampling technique. Data were collected through an online questionnaire and analyzed using multiple linear regression with the assistance of IBM SPSS Statistics. The results indicate that perceived ease of use, perceived usefulness, and perceived satisfaction have a positive and significant effect on taxpayer compliance, whereas perceived benefits do not have a significant effect on taxpayer compliance. In addition, perceived satisfaction is the most dominant variable influencing taxpayer compliance. The simultaneous test also shows that the four independent variables jointly have a significant effect on taxpayer compliance. These findings suggest that the successful implementation of the NIK as NPWP policy is determined not only by the administrative benefits of the policy but also by the ease of use of the system, its perceived usefulness, and taxpayers' satisfaction with tax administration services. Therefore, improving service quality and enhancing user experience are essential factors in increasing taxpayer compliance.
| 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 Fajarwati, Diana 0430096401 |
| Keywords / Kata Kunci: | Kepatuhan Wajib Pajak, Kebijakan NIK sebagai NPWP, Persepsi Kemudahan, Persepsi Kegunaan, Persepsi Kebermanfaatan, Persepsi Kepuasan. |
| Subjects: | Pajak |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Nabilah Noerdiana Asshanti |
| Date Deposited: | 05 Aug 2026 07:45 |
| Last Modified: | 05 Aug 2026 07:45 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/10422 |
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