文章基本信息

标题：PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI
本地全文：下载
作者：I Gede Darmayasa ; Putu Ery Setiawan
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2016
卷号：14
期号：1
页码：226-252
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：Changes or modernization of the tax administration system is one of the government's efforts in improving taxpayer compliance.Changes made covering the areas of organizational structure, business processes and information technology and communications, human resource management, and implementation of good governance.The purpose of this study was to determine the influence of modernization of the tax administration system on taxpayer compliance.Tax Office (KPP) Pratama Badung Utara used for research by selecting individual taxpayer (WPOP) as the study sample.The sample used was 100 WPOP with cluster sampling technique.Techniques of data collection is done by using a questionnaire.This study tested using multiple linear regression analysis.Based on the results of the analysis can be concluded that the variables of the organizational structure, human resource management and good governance have a significant effect on tax compliance.Variable business process and information technology and communications have no effect on tax compliance in the Tax Office (KPP) Pratama Badung Utara.
关键词：modernization of the tax administration system; compliance