PENGARUH PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI (Studi Kasus pada Kantor Pelayanan Pajak Pratama Sukabumi)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Ilahiyah, Isti Anatun
Subject
HB Economic Theory
Datestamp
2020-05-04 04:44:04
Abstract :
Isti Anatun Ilahiyah (1530611100) Muhammadiyah University of Sukabumi. The Modernization of Tax Administration System and the Quality of Tax Authority Services? Influence Toward the Obedience of the Taxpayers, a case study on KPP Pratama Sukabumi (Adviser Ismet Ismatullah, S.E., M.Ak and Dr. Sakti Alamsyah, M.Pd) This study?s purpose is to know the modernization of administration system and the quality of tax authority services? influence toward the obedience of the taxpayers. The Variable used in this study is the application of modernized administration system, the quality of tax authority services, and the obedience of the taxpayers. Tax is one of the dominant source of nation?s income. The tax income has a great role on the way to building the nation to improve the prosperity of the people from one generation to another. Because of that, the income from the tax collection becomes the main source of nation?s income in which its contribution is hoping to increase from time to time. The data obtained by spreading questionnaire to 100 respondents that registered as a taxpayer in KPP Pratama Sukabumi. By using SEM PLS, the outcome of the study shows that the modernization of administration system and the quality of tax authority service significantly influenced the obedience of the taxpayers from KPP Pratama Sukabumi.
Isti Anatun Ilahiyah (1530611100) Muhammadiyah University of Sukabumi. The Modernization of Tax Administration System and the Quality of Tax Authority Services? Influence Toward the Obedience of the Taxpayers, a case study on KPP Pratama Sukabumi (Adviser Ismet Ismatullah, S.E., M.Ak and Dr. Sakti Alamsyah, M.Pd) This study?s purpose is to know the modernization of administration system and the quality of tax authority services? influence toward the obedience of the taxpayers. The Variable used in this study is the application of modernized administration system, the quality of tax authority services, and the obedience of the taxpayers. Tax is one of the dominant source of nation?s income. The tax income has a great role on the way to building the nation to improve the prosperity of the people from one generation to another. Because of that, the income from the tax collection becomes the main source of nation?s income in which its contribution is hoping to increase from time to time. The data obtained by spreading questionnaire to 100 respondents that registered as a taxpayer in KPP Pratama Sukabumi. By using SEM PLS, the outcome of the study shows that the modernization of administration system and the quality of tax authority service significantly influenced the obedience of the taxpayers from KPP Pratama Sukabumi.
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