@thesis{thesis,
		author={.  Verawati},
		title ={PENGARUH MODERNISASI SISTEM PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN DI INDONESIA},
		year={2019},
		url={http://eprints.ukmc.ac.id/8055/},
		abstract={This study aims to determine whether the variable modernization of the taxation system and awareness of taxpayers has an effect on corporate taxpayer compliance in Indonesia. The theory used in this study is compliance theory. The population is a corporate or corporate taxpayer domiciled in Palembang, and the sample is a corporate taxpayer who has an NPWP with a sample of 100 respondents. The data analysis technique used is multiple linear regression analysis to determine the effect of tax system modernization variables and awareness of taxpayers influencing corporate taxpayer compliance in Indonesia. The research results obtained indicate that the variable modernization of the taxation system and awareness of taxpayers has no effect on corporate taxpayer compliance in Indonesia.


Keywords: modernization of the taxation system, awareness of taxpayers, corporate taxpayer compliance}
		}