PRABAWATI, YESICA TIARA (2017) PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, KUALITAS PELAYANAN, DAN PRESEPSI WAJIB PAJAK ATAS SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The Directorate General of Tax efforts for the improvement overtime to provide good services for taxpayers who are expected to increase taxpayer compliance in reporting and paying obligations on tax. The aim of this study is to analyze the effect of modernization on tax administration system, quality service on tax, and Taxpayer perception of tax penalties on taxpayer Compliance in reporting notification letter. This study is quantitative research with the primary data or using quistioners. The samples used were of this study is an taxpayer who enrolled in DJP East Java I and DJP East Java II. Technique used in taking samples in this study is sampling incidental. The processing data used SPSS version 22 with linear regression. Based on the result of this study, it indicates that modernization on tax administration system, quality service on tax, and perception Taxpayer of tax penalties has effects on taxpayer Compliance in reporting notification letter.. Key word : E-filing, Quality of services, perception Taxpayer of tax penalties, compliane of taxpayer
Item Type: | Thesis (Undergraduate) |
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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 08:06 |
Last Modified: | 18 Oct 2017 08:06 |
URI: | http://eprints.perbanas.ac.id/id/eprint/2619 |
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