PENGARUH PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK MADYA PALEMBANG

NOVANSYAH, WICCO and Ubaidillah, Ubaidillah and Ermadiani, Ermadiani (2018) PENGARUH PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK MADYA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the influence of the modernization of tax administration system which includes organizational restructuring, utilization of information and communication technology and improvement of human resource management to taxpayer compliance agency at the office of tax service Madya Palembanng partially. Population of this research is taxpayer entity registered on KPP Madya Palembang. Sampling was done by using simple random sampling method and the number of samples was 100 respondents. The data used is the primary data in the form of questionnaires. The method used is multiple linear regression analysis. The results of this study indicate that the modernization of tax administration system has a significant positive influence on taxpayer compliance agencies. Head of KPP Madya Palembang s hould improve prime services to corporate taxpayers, in order to positively impact the improvement of corporate taxpayer compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	modernization, administrative system, taxation, compliance, corporate taxpayer
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	04 Oct 2019 07:43
Last Modified:	04 Oct 2019 07:43
URI:	http://repository.unsri.ac.id/id/eprint/10263

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