PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

  • Lia Septriliani Universitas Muhammadiyah Sukabumi
  • Ismet Ismatullah
Abstract views: 156 , pdf downloads: 180
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.
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
Section
Volume 6 No 1 Tahun 2021