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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi SENTRALISASI Jurnal Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Riset Akuntansi Aksioma JAF- Journal of Accounting and Finance Muhammadiyah Riau Accounting and Business Journal Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Tangible Journal INVOICE : JURNAL ILMU AKUNTANSI Journal of Financial and Tax Contemporary Journal on Business and Accounting Jurnal Akuntansi Manado (JAIM) Jurnal Ekonomika dan Bisnis
Anthony Holly
Universitas Atma Jaya Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

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Journal : Jurnal Akuntansi

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THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATION SYSTEM AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE Ana Mardiana; Lukman Lukman; Anthony Holly
Jurnal Akuntansi Vol 16 No 1 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i1.1313

Abstract

This research aims to determine (1) the influence of the modernization tax administration system on taxpayer compliance in the KPP Pratama Makassar Utara, (2) the influence of tax knowledge on taxpayer compliance in the KPP Pratama Makassar Utara. The research data obtained from the questionnaire (primary) were distributed to the taxpayer in the KPP Pratama Makassar Utara. The sample was determined by using purposive sampling with a sample size of 97 respondents. Further data have been obtained, tested by using multiple linear regression analysis. The results of the hypothesis test prove that e-SPT impacts the positive of taxpayer compliance, which means the higher the implementation of e-SPT, the higher the taxpayer compliance. E-Faktur impact on the positive of the taxpayer compliance, which means the higher the implementation of e-faktur, the higher the taxpayer compliance and tax knowledge impact on positive of the taxpayer compliance which means the higher the tax knowledge the higher the taxpayer compliance
Co-Authors Ana Mardiana Ana Mardiana Anthoni Limang Aurell Pricillia Putri Tamo Belinda Belinda Bill Kreshna Loandy Erica Honasan Ho Feby Amely Yaury Fransiskus Eduardus Daromes Jamaluddin Majid Jessica Juang Kampo, Kunradus Luis Glinka Vinsensius Rumagit Lukman Lukman Lukman Lukman Marselinus Asri Michelle Loeferdy Natalya Thody Paulus Tangke Rivaldy Robert Jao Surya Dharmawan Tungka Suwandi Ng Theresia Cindy Lauren Jip