PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada Kantor Pelayanan Pajak Pratama Magelang)
Journal Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 3
Abstract
This study attempts to test influence modernization tax administration systems, and sanctions against compliance taxation taxpayers individual. The research was conducted inthe tax office pratama magelang. The data used the research is primary data obtained by the questionnaire, and in the sample used in research has reached 83. A method of the sample using accidental sampling and analysis techniques the data used was analysis techniques multiple regression.The result of this research showed that modernization tax administration in partial have had a positive impact and significant impact on compliance taxpayers.Sanctions taxation in partial have had a positive impact and significant impact on compliance taxpayers.Simultaneously modernization tax administration systems, and sanctions taxation have had a positive impact and significant impact on compliance taxpayer with value adjusted r square of 42,8 %.
Authors and Affiliations
Irfan Kurniawan
Keywords
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- EP ID EP647028
- DOI 10.26460/ed_en.v1i3.1008
- Views 336
- Downloads 0
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