MEASURING THE IMPACT OF MODERNIZED TAX ADMINISTRATION SYSTEM ON TAX COMPLIANCE BY TAX SANCTION, TAX MORALE, AND TAX SERVICE AS INTERVENING VARIABLES
Abstract: Tax sector is a main
source of government income in the worldwide. Its important role for developing
and financing operations makes government continuously to conduct improvements
in various sectors of taxation through tax reform. One element of the reform is
to modernize the tax administration. Tax administration to be an option because
in the taxation system, tax administration plays an important role that handles
organizing data, collecting and managing tax until remittance of the tax money.
In general, the implementation of modernizing the tax administration has spent significantly
the public fund so that it must be evaluated comprehensively as a manifestation
of accountablity from government. This paper offers a model to evaluate the
implementation of modernized tax administration system by using the path
analysis to measure the impact on the tax compliance with the tax sanction, tax
morale, and tax service as an intermediary variable. By exerting this model, it
is expected to find factors that have the lowest contribution, which then to be
improved to achieved the optimal tax system.
Author: Abdul Rahman
Journal Code: jpadministrasinegaragg140044
