<mets:mets OBJID="eprint_11079" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-08-10T07:22:19Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Pakuan</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_11079_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh Sistem Pajak Digital dan &#13;
Pengetahuan Pajak Terhadap Efisiensi Pelaporan Pajak di UMKM Kota Bogor (Studi &#13;
Kasus Pada UMKM Yang Terdaftar Di KPP Pratama Bogor)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Prisca Eunike</mods:namePart><mods:namePart type="family">Loupatty</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:name type="personal"><mods:namePart type="given">Joko</mods:namePart><mods:namePart type="family">Supriyanto</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:name type="personal"><mods:namePart type="given">Haqi</mods:namePart><mods:namePart type="family">Fadillah</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>PRISCA EUNIKE LOUPATTY. 022119047. Pengaruh Sistem Pajak Digital dan &#13;
Pengetahuan Pajak Terhadap Efisiensi Pelaporan Pajak di UMKM Kota Bogor (Studi &#13;
Kasus Pada UMKM Yang Terdaftar Di KPP Pratama Bogor), di bawah bimbingan komisi &#13;
pembimbing : JOKO SUPRIYANTO dan HAQI FADILLAH. 2025.&#13;
Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Sistem Pajak &#13;
Digital dan Pengetahuan Pajak Terhadap Efisiensi Pelaporan Pajak di UMKM Kota &#13;
Bogor (Studi Kasus Pada KPP Pratama Bogor). Penelitiaan ini menggunakan metode &#13;
convenience sampling dan pengumpulan data dilakukan dengan metode kuesioner yang &#13;
disebarkan kepada responden dan diolah menggunakan IBM SPSS Statistics 22. Di dalam &#13;
penelitian ini diambil 100 responden wajib pajak yang terdaftar. Teknik pengambilan &#13;
sampel adalah menggunakan data primer yang adalah dengan mengumpulkan data secara &#13;
langsung terjun ke lapangan. &#13;
Hasil analisis menunjukkan bahwa secara parsial Sistem Pajak Digital berpengaruh &#13;
terhadap Efisiensi Pelaporan Pajak UMKM. Sedangkan Pengetahuan Pajak tidak &#13;
berpengaruh terhadap Efisiensi Pelaporan Pajak UMKM. Secara simultan Sistem Pajak &#13;
Digital dan Pengetahuan Pajak berpengaruh terhadap Efisiensi Pelaporan Pajak di &#13;
UMKM. &#13;
Kata Kunci: Efisiensi Pelaporan Pajak, Pengetahuan Pajak, Sistem Pajak Digital, &#13;
UMKM.</mods:abstract><mods:classification authority="lcc">Perpajakan</mods:classification><mods:classification authority="lcc">Akuntansi</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2025-07-24</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Pakuan;Program Studi Akuntansi</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_11079"><mets:rightsMD ID="rights_eprint_11079_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
<p xmlns="http://www.w3.org/1999/xhtml"><strong>For work being deposited by its own author:</strong> 
In self-archiving this collection of files and associated bibliographic 
metadata, I grant Repository Universitas Pakuan the right to store 
them and to make them permanently available publicly for free on-line. 
I declare that this material is my own intellectual property and I 
understand that Repository Universitas Pakuan does not assume any 
responsibility if there is any breach of copyright in distributing these 
files or metadata. (All authors are urged to prominently assert their 
copyright on the title page of their work.)</p>

<p xmlns="http://www.w3.org/1999/xhtml"><strong>For work being deposited by someone other than its 
author:</strong> I hereby declare that the collection of files and 
associated bibliographic metadata that I am archiving at 
Repository Universitas Pakuan) is in the public domain. If this is 
not the case, I accept full responsibility for any breach of copyright 
that distributing these files or metadata may entail.</p>

<p xmlns="http://www.w3.org/1999/xhtml">Clicking on the deposit button indicates your agreement to these 
terms.</p>
    </mods:useAndReproduction></mets:xmlData></mets:mdWrap></mets:rightsMD></mets:amdSec><mets:fileSec><mets:fileGrp USE="reference"><mets:file ID="eprint_11079_19889_1" SIZE="75370" OWNERID="http://eprints.unpak.ac.id/11079/1/2025%20Prisca%20Eunike%20Loupatty%20022119047%20ABSTRAK%20-%209047Prisca%20Eunike.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="http://eprints.unpak.ac.id/11079/1/2025%20Prisca%20Eunike%20Loupatty%20022119047%20ABSTRAK%20-%209047Prisca%20Eunike.pdf"></mets:FLocat></mets:file></mets:fileGrp><mets:fileGrp USE="reference"><mets:file ID="eprint_11079_19890_1" SIZE="218443" OWNERID="http://eprints.unpak.ac.id/11079/2/2025%20Prisca%20Eunike%20Loupatty%20022119047%20BAB%201%20-%209047Prisca%20Eunike.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="http://eprints.unpak.ac.id/11079/2/2025%20Prisca%20Eunike%20Loupatty%20022119047%20BAB%201%20-%209047Prisca%20Eunike.pdf"></mets:FLocat></mets:file></mets:fileGrp><mets:fileGrp USE="reference"><mets:file ID="eprint_11079_19891_1" SIZE="503546" OWNERID="http://eprints.unpak.ac.id/11079/3/2025%20Prisca%20Eunike%20Loupatty%20022119047%20BAB%202%20-%209047Prisca%20Eunike.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="http://eprints.unpak.ac.id/11079/3/2025%20Prisca%20Eunike%20Loupatty%20022119047%20BAB%202%20-%209047Prisca%20Eunike.pdf"></mets:FLocat></mets:file></mets:fileGrp><mets:fileGrp USE="reference"><mets:file ID="eprint_11079_19892_1" SIZE="218938" OWNERID="http://eprints.unpak.ac.id/11079/4/2025%20Prisca%20Eunike%20Loupatty%20022119047%20BAB%203%20-%209047Prisca%20Eunike.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="http://eprints.unpak.ac.id/11079/4/2025%20Prisca%20Eunike%20Loupatty%20022119047%20BAB%203%20-%209047Prisca%20Eunike.pdf"></mets:FLocat></mets:file></mets:fileGrp><mets:fileGrp USE="reference"><mets:file ID="eprint_11079_19893_1" SIZE="93265" OWNERID="http://eprints.unpak.ac.id/11079/5/2025%20Prisca%20Eunike%20Loupatty%20022119047%20DAFTAR%20PUSTAKA%20-%209047Prisca%20Eunike.pdf" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="http://eprints.unpak.ac.id/11079/5/2025%20Prisca%20Eunike%20Loupatty%20022119047%20DAFTAR%20PUSTAKA%20-%209047Prisca%20Eunike.pdf"></mets:FLocat></mets:file></mets:fileGrp></mets:fileSec><mets:structMap><mets:div DMDID="DMD_eprint_11079_mods" ADMID="TMD_eprint_11079"><mets:fptr FILEID="eprint_11079_document_19889_1"></mets:fptr><mets:fptr FILEID="eprint_11079_document_19890_1"></mets:fptr><mets:fptr FILEID="eprint_11079_document_19891_1"></mets:fptr><mets:fptr FILEID="eprint_11079_document_19892_1"></mets:fptr><mets:fptr FILEID="eprint_11079_document_19893_1"></mets:fptr></mets:div></mets:structMap></mets:mets>