PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Septriliani, Lia and Ismatullah, Ismet (2021) PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI. JAE (Jurnal Akuntansi dan Ekonomi), 6 (1). pp. 16-25. ISSN 2721-9313

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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.

Item Type: Article
Uncontrolled Keywords: Modern Tax Administration System, Taxpayer Compliance of private persons
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Perpus ID UMMI
Date Deposited: 19 Jan 2022 04:49
Last Modified: 19 Jan 2022 04:49
URI: http://eprints.ummi.ac.id/id/eprint/2048

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