Path: Top . Undergraduate Theses . Jurusan Akuntansi . 2017

Pengaruh Modernisasi Sistem Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak

Influence Modernization of Tax Administration System to Taxpayer Compliance

Undergraduate Theses from JIPPTUMG / 2017-09-09 00:39:23
Oleh : Angga Digdyanto
Dibuat : 2017-09-09, dengan 4 file

Keyword : Modernization, tax administration, tax compliance

Penelitian ini bertujuan untuk menganalisis adakah pengaruh modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak. Data dalam penelitian ini di ambil dengan cara membagikan kuseioner kepada wajib pajak yang ditemui di Kantor Pelayanan Pajak Pratama Gresik Utara. Kuesioner yang tersebar sebanyak 60 responden dan yang di olah sebanyak 49 responden dengan menggunakan sampling incidential. Modernisasi sistem administrasi meliputi empat dimensi yaitu: struktur organisasi, business process, penyempurnaan manajemen dan pelaksanaan good governance. kepatuahan diukur dengan menyampaikan SPT dan menghitung pajak terhutang. Pengujian dilakukan dengan menggunakan regresi sederhana. Hasil regresi menunjukkan bahwa modernisasi sistem administrasi perpajakan memberi pengaruh yang signifikan terhadap kepatuhan wajib pajak.

Deskripsi Alternatif :

This study aims to analyze whether there is influence of modernization of tax administration system to taxpayer compliance. The data in this research is taken by distributing kuseioner to the taxpayer found in Tax Office Pratama Gresik Utara. Questionnaires are scattered as much as 60 respondents and who in though as many as 49 respondents using the sampling incidential. Modernization of administrative system includes four dimensions: organizational structure, business process, management improvement and implementation of good governance. Compliance is measured by submitting an SPT and calculating the indebted tax. Testing is done by using simple regression. Regression results show that the modernization of the tax administration system gives a significant effect on taxpayer compliance.

Copyrights : Copyright (c) 2001 by Digilib Universitas Muhammadiyah Gresik. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

Beri Komentar ?#(0) | Bookmark

PropertiNilai Properti
ID PublisherJIPPTUMG
Organisasi
Nama Kontakadmin@umg.ac.id
AlamatJl. Sumatera
KotaGresik
DaerahJawa Timur
NegaraIndonesia
Telepon
Fax
E-mail AdministratorAdmin@umg.ac.id
E-mail CKOAdmin@umg.ac.id

Print ...

Kontributor...

  • Any Savitry, A.Md., Editor: admin perpustakaan UMG

Download...