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All Journal Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal ASET (Akuntansi Riset) Jurnal Riset Keuangan dan Akuntansi (JRKA) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Online Insan Akuntan MOVE: Journal of Community Service and Engagement Jurnal Applied Research in Management and Business JAKPI JURNAL ABDIKARYASAKTI Media Akuntansi Perpajakan Journal of Business & Management
Rieke Pernamasari
Universitas Mercu Buana, Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : JAKPI

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ANALISIS PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK Rieke Pernamasari; Syifa Nur Rahmawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 1 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.987 KB) | DOI: 10.32509/jakpi.v1i1.1346

Abstract

Changes or modernization of the tax administration system is one of the government’s efforts in improving taxpayer compliance. Changes made covering the areas of organizational structure, business processes and information technology and communications, human resource management, and implementation of good governance. The purpose of this study was to determine the influence of modernization of the tax administration system onindividual taxpayer complience (Survey on the taxpayer in KPP Pratama Jakarta Kembangan). Data were obtained from 100 respondents listed as individual taxpayer in KPP Pratama Jakarta Kembangan. This study tested using multiply liniear regression analysis. The result of the research shows variables organizational structure and implementation of good governance have a significant effect on individual taxpayer compliance. Variables business processes and information technology and communications, and human resource management have not a significant effect on individual taxpayer compliance in the Tax Office (KPP) Pratama Jakarta Kembangan.
Co-Authors Aliftika Cipta Dewi Alivia Putri Rahma Deden Tarmidi, Deden Dina Supriani Fina Melinda Jumrotul Mu’minin Giawan Nur Fitria Hotma Timbul Gultom Ika Yunitasari Indraguna Kusumabrata Sheila Damika Putri Sri Purwaningsih Sri Purwaningsih Sri Purwaningsih Syifa Nur Rahmawati Triyani Budyastuti Veronica Setiawan