Pengaruh Penerapan Sistem Administrasi Perpajakan Modern terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Bojonagara)
Abstract: Efforts through
programs and activities of tax administration reform are realized through the
implementation of modern tax administration system is intended to encourage
taxpayer compliance.
Basically, the administration of the tax system which includes service
tax and tax law enforcement affect taxpayer compliance.Therefore, the increase
in community service became one of the important points of the overall tax
administration reform in the DJP.The purpose of this research is to know how to
influence the implementation of modern tax administration system of taxpayer
compliance in Bojonagara KPP Pratama Bandung. The research data is processed
using multiple regression analysis. Based on the results of this study
concluded that the application of modern tax administration system on the
influence of KPP Pratama Bandung Bojonagara on taxpayer compliance at a
significance level á = 0.10. This is indicated by a large impact from the
application of modern administrative system is only 17.2% while the remaining
82.8% is influenced by factors other than the variables studied. Results of
hypothesis testing showed that the application of modern administrative system
is partly within the organizational structure, organizational procedures,
organizational strategy, and organizational cultures affect taxpayer
compliance.
Keywords: Modern Tax Administration System, Organizational
Structure,Organization Procedures,
Organizational Strategy, Organizational Culture, Taxpayer Compliance
Penulis: Sinta Setiana, Tan
Kwang En, Lidya Agustina
Kode Jurnal: jpakuntansidd1000106
