<> <http://www.w3.org/2000/01/rdf-schema#comment> "The repository administrator has not yet configured an RDF license."^^<http://www.w3.org/2001/XMLSchema#string> .
<> <http://xmlns.com/foaf/0.1/primaryTopic> <http://katalog.ukdw.ac.id/id/eprint/6393> .
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<http://katalog.ukdw.ac.id/id/eprint/6393> <http://purl.org/dc/terms/title> "PENGARUH PENERAPAN e-FILING DAN e-BILLING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TINGKAT KEPUASAN PELAYANAN SEBAGAI VARIABEL MODERASI"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/6393> <http://purl.org/ontology/bibo/abstract> "Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-Filing dan e- Billing terhadap kepatuhan wajib pajak dengan menggunakan tingkat kepuasan pelayanan sebagai variabel moderasi. Objek dari penelitian ini adalah Wajib Pajak Orang Pribadi (WPOP) di Wilayah Kabupaten Karo. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling, dengan kriteria wajib pajak yang telah melaporkan dan membayar pajaknya dengan menggunakan sistem e-Filing dan e-Billing. Jumlah responden yang digunakan dalam penelitian ini berjumlah 50 wajib pajak orang pribadi. Data yang digunakan dalam penelitian ini adalah data primer yang berupa kuesioner yang dibagikan kepada responden. Hasil dari penelitian ini menunjukkan bahwa (1) e-Filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, (2) e-Billing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, (3) tingkat kepuasan pelayanan memoderasi pengaruh penerapan e-Filing dan e-Billing terhadap kepatuhan wajib pajak."^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/6393> <http://purl.org/dc/terms/date> "2021-07-30" .
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