PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

  • Lia Septriliani Universitas Muhammadiyah Sukabumi
  • Ismet Ismatullah
https://doi.org/10.29407/jae.v6i1.14750
Abstract views: 2741 , pdf downloads: 2960
Keywords: Keywords: Modern Tax Administration System, Taxpayer Compliance of private persons

Abstract

This research aims to find out the Influence of the Modern Tax Administration System on Personal Taxpayer Compliance. The type of research used is quantitative with an associative approach. The variables used in this study are the Modern Tax Administration System and Taxpayer Compliance. The population in this study is all Private Person Taxpayers registered with The Tax Office of Pratama Sukabumi, while the sample in this study is as many as 400 respondents. The sampling technique used is random sampling. The analysis used is Partial Least Square (PLS) with Smart PLS version 6.0. The results of this study show that the ꞵ= 0.676 coefficient and signification value of 0.001 This indicates that the significance of the Modern Tax Administration System is 0.001<0.05 which means there is a significant influence between the Modern Tax Administration System on Personal Taxpayer Compliance.

Keywords: Modern Tax Administration System, Taxpayer Compliance of private persons

References

Ariyanti, F. (2017). Kenapa masyarakat RI masih ogah bayar pajak? https://m.liputan6.com/bisnis/read/2863036/kenapa-masyarakat-ri-masih-ogah-bayar-pajak
Aryati, T., & Putritanti, L. R. (2016). Pengaruh Pemanfaatan Teknologi dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. 4(3), 1155–1168. https://doi.org/10.17509/jrak.v4i3.4669
Ayobandung.com. (2019). Kepatuhan Pajak Masyarakat Masih Rendah. 31 Januari 2019. https://m.ayobandung.com/read/2019/01/31/44270/kepatuhan-pajak-masyarakat-masih-rendah
Dirjen Pajak. (2018). Kepatuhan pajak.
KBBI. (n.d.). Kamus Besar Bahasa Indonesia (KBBI). https://kbbi.web.id/
Kementrian Keuangan. (2017). No Title. http://bppk.kemenkeu.go.id/content/berita/pusdiklat-pajak-indikator-keberhasilan-djp-adalah-tingkat-kepatuhan-wajib-pajak-2019-11-05-c429d9d3/
Pohan, C. A. (2017). pembahasan komprehensif PENGANTAR PERPAJAKAN teori dan konsep hukum pajak (2nd ed.). Jakarta:Mitra Wacana Media.
Rahayu, S. K. (2017a). PERPAJAKAN (KONSEP dan ASPEK FORMAL). Jakarta:Rekayasa Sains.
Rahayu, S. K. (2017b). PERPAKAN (KONSEP dan ASPEK FORMAL) (pertama). Rekayasa Sains.

PlumX Metrics

Published
2021-03-01
How to Cite
Septriliani, L., & Ismatullah, I. (2021). PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI . JAE (JURNAL AKUNTANSI DAN EKONOMI), 6(1), 92-102. https://doi.org/10.29407/jae.v6i1.14750
Issue
Vol. 6 No. 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Section
Volume 6 No 1 Tahun 2021

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License