Pengaruh Modernisasi Sistem Administrasi Perpajakan Terhadap Tingkat Kepatuhan Pengusaha Kena Pajak Di Kantor Pelayanan Pajak (KPP) Pratama Padang Dan Solok
Abstract: Tax revenues, the
main source of state revenue, are used to finance governance expenditure and
development. The use of self assessment system in the payment of taxes in
Indonesia which causes tax compliance is necessary to optimize the amount of
tax revenue. Therefore, Direktorat Jenderal Pajak, in order to carry out the
modernization of the tax administration system to be more effective and
efficient, has to improve taxpayer compliance. In this study, the researchers
specifically examined the compliance of VAT Enterprises. Thus, the population
in this study was all the VAT Enterprises listed in Padang and Solok. Samples
were taken with a random sampling system.. A total of 40 data was taken in
Padang, and 30 others in Solok. Data was collected through questionnaires
distributed to respondents. Analysis of data used simple linear regression
analysis, and analysis of one- way ANOVA. The results of this study indicated
that the modernizations of the tax administration system significantly
influence the compliance of taxable employers, and there is difference in
compliance of taxable employers in the city of Padang and Solok.
Key words: Modernization of
the Tax Administration System, Taxpayer Compliance, the Taxable Entreprises
Penulis: Rio Septiadi Ademarta
Kode Jurnal: jpakuntansidd140799
