Syafa'ah, Lalilis (2019) Pengaruh Sanksi Pajak, Modernisasi Sistem Administrasi Perpajakan Dan Transparansi Pajak Terhadap Kepatuhan Wajib Pajak. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Indicators that are often used by the government to measure the level of state revenues derived from taxation aspects is tax ratio. Indonesia's tax ratio in 2017 is one of the worst years in achieving the tax ratio, which is only 10.8%. The low taxpayer compliance in fulfilling tax obligations is one of factor in the low achievement of the tax ratio in a country. The low taxpayer compliance can be known through individual taxpayers or corporate taxpayers in Surabaya. The realization of annual SPT reporting in Surabaya is still below the predetermined target. The purpose of this study is to determine the effects of tax penalties, modernization of the tax administration system, and tax transparency on tax compliance. The sample in this study are all of the individual taxpayer in East Surabaya. This research was conducted by distributing 120 questionnaires directly to individual taxpayers in East Surabaya. The analytical method of this study are multiple linear regression analysis and data processing using SPSS version 23. The results of this study shows that the tax penalties and the tax transparency have a significant effect on tax compliance, while a modernization of the tax administrations system doesn’t have a significant effect on tax compliance. Key word : tax penalties, modernization of the tax administration system, tax transparency, tax compliance
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 05 Sep 2019 08:48 |
| Last Modified: | 30 Oct 2019 08:39 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4421 |
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