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All Journal E-Jurnal Akuntansi Universitas Udayana
Ni Putu Ira Prananti
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance

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Journal : E-Jurnal Akuntansi Universitas Udayana

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PENGARUH SISTEM MODERNISASI ADMINISTRASI PERPAJAKAN, PELAYANAN FISKUS DAN PENGGUNAAN E-SPT TERHADAP KEPATUHAN PAJAK Ni Putu Ira Prananti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 9 No 3 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to determine the effect of the tax administration system, the service tax authorities and the use of e-SPT on taxpayer compliance. This research was conducted at the Tax Office Primary Gianyar. The number of samples taken 118 registered Taxpayer and using e-SPT in their tax reporting. Determination Technique selected samples using incidental sampling method. Data collected through interviews, documentation and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the modernization of the tax administration system, the service tax authorities and the use of e-SPT positive effect on the level of taxpayer compliance.
Co-Authors Ni Ketut Rasmini