PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI (Studi Kasus Pada Wajib Pajak Orang Pribadi Di KPP Pratama Kota Sukabumi)
Total View This Week0
Total View This Week0
Institusion
Universitas Muhammadiyah Sukabumi
Author
Afdillah, Tyas
Subject
HF5601 Accounting
Datestamp
2018-10-22 09:37:51
Abstract :
This study aims to determine the effect of modern tax administration system on personal taxpayer compliance. The variables used in this research are modern tax administration system and taxpayer compliance. This research is conducted to know the influence of modern tax administration system made by Directorate General of Taxes, that is by e-registration program, e-SPT, e-billing and e-filing which aims to facilitate Taxpayer in registering, depositing and submitting SPT. This type of research uses a quantitative approach. The location of this study was taken at the Tax Office Pratama Sukabumi. Sources of data taken in this study using primary data sources obtained from questionnaires given to the respondent who registered as a taxpayer in the Office of Tax Service Pratama Sukabumi. The scale used to measure variables is the Likert scale. This research uses simple linear regression analysis technique. Test results partially show the system of modern tax administration in services such as e-registration, e-SPT, e-billing and e-filing affect the compliance of personal taxpayers. This shows the level of compliance of personal taxpayers arising because of eregistration administration system, e-SPT, e-billing and e-filing applied in Primary Tax Office Sukabumi.
This study aims to determine the effect of modern tax administration system on personal taxpayer compliance. The variables used in this research are modern tax administration system and taxpayer compliance. This research is conducted to know the influence of modern tax administration system made by Directorate General of Taxes, that is by e-registration program, e-SPT, e-billing and e-filing which aims to facilitate Taxpayer in registering, depositing and submitting SPT. This type of research uses a quantitative approach. The location of this study was taken at the Tax Office Pratama Sukabumi. Sources of data taken in this study using primary data sources obtained from questionnaires given to the respondent who registered as a taxpayer in the Office of Tax Service Pratama Sukabumi. The scale used to measure variables is the Likert scale. This research uses simple linear regression analysis technique. Test results partially show the system of modern tax administration in services such as e-registration, e-SPT, e-billing and e-filing affect the compliance of personal taxpayers. This shows the level of compliance of personal taxpayers arising because of eregistration administration system, e-SPT, e-billing and e-filing applied in Primary Tax Office Sukabumi.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
