PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada Kantor Pelayanan Pajak Pratama Magelang)

  • Irfan Kurniawan Universitas Sarjanawiyata Tamansiswa

Abstract

This study attempts to test influence modernization tax administration systems, and
sanctions against compliance taxation taxpayers individual. The research was conducted in the tax
office pratama magelang. The data used the research is primary data obtained by the
questionnaire, and in the sample used in research has reached 83. A method of the sample using
accidental sampling and analysis techniques the data used was analysis techniques multiple
regression.
The result of this research showed that modernization tax administration in partial have had
a positive impact and significant impact on compliance taxpayers.Sanctions taxation in partial have
had a positive impact and significant impact on compliance taxpayers.Simultaneously
modernization tax administration systems, and sanctions taxation have had a positive impact and
significant impact on compliance taxpayer with value adjusted r square of 42,8 %.

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Published
2019-04-26
How to Cite
KURNIAWAN, Irfan. PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada Kantor Pelayanan Pajak Pratama Magelang). JURNAL EKOBIS DEWANTARA, [S.l.], v. 1, n. 3, p. 1-11, apr. 2019. ISSN 2656-4149. Available at: <https://jurnalfe.ustjogja.ac.id/index.php/ekobis/article/view/1008>. Date accessed: 13 nov. 2019. doi: https://doi.org/10.26460/ed_en.v1i3.1008.