NOVELINA, HANA (2017) PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP KANWIL DJP JATIM I DAN JATIM II. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
Taxes are the main income of a country. DJP issued a policy that modernization of the tax administration system to improve service to taxpayers so that the level of tax compliance will increase. The purpose of this research is to find the influence of modernization of the tax administration system which includes i.e. the modernization of organization structure, moderniation of organization procedure, modernization of organization strategy, and modernization of organization culture to the taxpayer’s compliance. The population in the research are the tax payers listed on the KPP Kanwil DJP Jatim I and Jatim II. This research was conducted in the KPP Kanwil DJP Jatim I which include KPP Pratama Rungkut Surabaya 51 respondents, KPP Pratama Sukomanunggal Surabaya 12 respondents and KPP Pratama Gubeng Surabaya 15 respondents. KPP Kanwil DJP Jatim II which include KPP Pratama Sidoarjo Barat 22 respondents dan KPP Pratama Mojokerto 20 respondets. Other than that the data collection is also done through google drive and collected 50 respondents. Data collection was through questionnaires and the method probability sampling. The analysis technique used is multiple linear regression analysis. The result show that the modernization of organization structure and the modernization of organization procedurehave a significant positive influence on taxpayer's compliance. While the modernization of organization strategy and the modernization of organization culture do not have influence on taxpayer’s compliance. Keywords : modernization of the tax administration system, modernization of organization structure, modernization of organization procedure, modernization of organization strategy, and modernization of organization culture, Taxpayer’s compliance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 336 - PUBLIC FINANCE > 336.2 - TAXES & TAXATION |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 18 Oct 2017 07:49 |
| Last Modified: | 18 Oct 2017 07:49 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2607 |
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