PENGARUH MODERNISASI SISTEM PERPAJAKAN, KUALITAS PELAYANAN, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENGGUNAAN SELF ASSESSMENT SYSTEM (Studi Empiris pada Kantor Pelayanan Pajak Pratama Ilir Barat Palembang)

SAPUTRA BANGSAWAN, ALYU RIZKI and Listya, Anisa (2025) PENGARUH MODERNISASI SISTEM PERPAJAKAN, KUALITAS PELAYANAN, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENGGUNAAN SELF ASSESSMENT SYSTEM (Studi Empiris pada Kantor Pelayanan Pajak Pratama Ilir Barat Palembang). Undergraduate thesis, Sriwijaya University.

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Abstract

Self Assessment System is a system designed to facilitate taxation activities, granting taxpayers the trust to manage their tax obligations independently. The effectiveness of the Self Assessment System is measured by the extent to which taxpayers utilize it for tax reporting and payment. The population of this study consists of all registered taxpayers as of 2024. The sampling technique used is Accidental Sampling, with a total sample of 100 individual taxpayers. The analytical method applied is multiple linear regression analysis using SPSS version 27. The results of this study indicate that the variable of tax system modernization influences the use of the Self Assessment System, as the majority of taxpayers have adopted online tax reporting. Taxpayer compliance also affects the use of the Self Assessment System, as most taxpayers adhere to tax regulations. However, the variable of service quality does not influence the use of the Self Assessment System, since taxpayers do not receive direct services from tax officers, as their taxation activities are conducted online.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Self Assessment System, Tax System Modernization, Service Quality, and Tax Compliance
Subjects:	H Social Sciences > HJ Public Finance > HJ2338 Taxation of government property H Social Sciences > HJ Public Finance > HJ4113-4601 Property tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Alyu Rizki Saputra Bangsawan
Date Deposited:	10 Mar 2025 04:19
Last Modified:	10 Mar 2025 04:19
URI:	http://repository.unsri.ac.id/id/eprint/168141

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