PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Adiprastowo, Gregorius (2020) PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK. Undergraduate thesis, Universita Katolik Musi Charitas.

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Abstract

ABSTRACT This study aims to determine whether the variable modernization of the tax administration system and tax socialization have an influence on taxpayer compliance. The theory used in this research is Theory of Planned Behavior. The data used in this study are primary data using questionnaire instruments. The sample was applied using purposive sampling. The sample of this research is the personal taxpayers in KPP Pratama Ilir Timur, Palembang City, as many as 100 respondents. The statistical model used to test the hypotheses in this study is multiple linear analysis with the help of SPSS version 23. The results obtained indicate that the modernization of the tax administration system and tax socialization simultaneously affect the taxpayer compliance. But partially, the modernization of the tax administration system has no effect on taxpayer compliance, while taxation socialization has an effect on taxpayer compliance. Keywords: Modernization of Tax Administration System, Tax Socialization, Taxpayer Compliance

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Keywords ; Modernization of Tax Administration System ; Tax Socialization ; Taxpayer Compliance
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Yulia Rasita
Date Deposited: 25 Jul 2022 04:16
Last Modified: 25 Jul 2022 04:16
URI: http://eprints.ukmc.ac.id/id/eprint/8411

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