Institutional Repository UIN Sunan Kalijaga YogyakartaPENGARUH PERSEPSI KEMUDAHAN, PERSEPSI KEGUNAAN DAN PERSEPSI RISIKO CORETAX SYSTEM TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI DI WILAYAH MAGELANGNIM.: 19108040098Khusnia Nafi’atun Nisa'authorPenelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan penggunaan, persepsi kegunaan, dan persepsi risiko Coretax System terhadap kepatuhan pelaporan SPT Tahunan Wajib Pajak Orang Pribadi di wilayah Magelang. Penelitian ini menggunakan pendekatan kuantitatif dengan 120 responden Wajib Pajak Orang Pribadi pengguna Coretax System. Data diperoleh melalui kuesioner berskala Likert dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa persepsi kemudahan penggunaan, persepsi kegunaan, dan persepsi risiko berpengaruh positif dan signifikan terhadap kepatuhan pelaporan SPT Tahunan. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap kepatuhan pelaporan SPT Tahunan, dengan nilai R² sebesar 58,5%.336.2 Pajak2026-08-14UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS EKONOMI DAN BISNIS ISLAMThesis

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