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All Journal Economic: Journal Economic and Business
Sri Indah Setiarini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Economic: Journal Economic and Business

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The Effect of Modern Tax Administration System, Taxpayer Satisfaction, Enforcement of Tax Sanctions and Distributive Justice on Taxpayer Compliance (Study On Taxpayers of Personal Persons Registered at The Holy Tax Service Office) Sri Indah Setiarini
Economic: Journal Economic and Business Vol. 1 No. 1 (2022): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v1i1.241

Abstract

This study aims to examine the effect of modern tax administration system, taxpayer satisfaction, tax penalty enforcement, and distributive justice on taxpayer compliance. The population in this study is an individual taxpayer registered at KPP Pratama Kudus. The method used is purposive sampling with a total of 400 respondents. The analytical technique used is multiple linear regression analysis. The results of this study show  that modern tax administration system, taxpayer satisfaction, and tax penalty enforcment have a positive effect on tax compliance, meanwhile, distributive justice have no effect on tax compliance
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