THE EFFECT OF MODERN TAX ADMINISTRATION SYSTEM AGAINST TAXPAYERS' COMPLIANCE IN KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR TIMUR

TITANIA, TITANIA and Yuniartie, Emylia (2011) THE EFFECT OF MODERN TAX ADMINISTRATION SYSTEM AGAINST TAXPAYERS' COMPLIANCE IN KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR TIMUR. Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research are (I) to know the relationship between modem tax administration system (limited by variable of the presence of Account Representative (AR) and the existence of information technology) and taxpayers' compliance in Kantor Pelayanan Pajak Pratama Palembang Ilir Timur and (2) to analyze the effect of the implementation against tax payers' compliance. Research finding has shown that modem tax administration system has influence on taxpayers' compliance and both of variabies in modern tax administration system show that there is a significant influence between them on taxpayers' compliance, both partially and simultaneously. R2 shows value of 0.329, means that modem tax administration system effect onJy 32.9% on taxpayers' compliance and the other 67 .1 % is influence by other variables which are not included in this research. The most influential variable is the existence of information technology which contributed 21.071% from total amount and the presence of AR onJy contribute 11.7486% from total amount. These two variables in total, plays less dominant role because most of taxpayers have known about the consequences when they do not comply with the taxation rule, namely administrative penalties, interest penalty, and even criminal sanction. So, these factors can make taxpayers do their obligation voluntarily. In order to optimize the performance of modern tax administration system, it is expected, that in the future, long term and sustainable research is conducted in order to give information of the success of modern tax administration system that has been implemented since 2008. Not onJy that, modern tax administration system should be applied consistently in all fields and it must always be improved to encourage commitment of taxpayers to meet their obligation and to increase public trust in tax administration in Indonesia

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Modem Tax Administration System and Taxpayers' Compliance and Kantor Pelayanan Pajak Pratama Palembang Ilir Timur
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	02 Apr 2020 06:07
Last Modified:	02 Apr 2020 06:07
URI:	http://repository.unsri.ac.id/id/eprint/28790

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