VISA: Journal of Vision and Ideas
Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)

Pengaruh Penerapan Konsep Perpajakan Modern terhadap Kepatuhan Wajib Pajak: Studi Pada KPP Pratama Gorontalo

Mutiya Harun (Universitas Negeri Gorontalo)
Hartati Tuli (Universitas Negeri Gorontalo)
Mulyani Mahmud (Universitas Negeri Gorontalo)

Article Info

Publish Date
01 Apr 2024

Abstract

Taxes are one of the largest types of state receipts and are used to finance government affairs, equalization of development, and social welfare of people. In order to increase tax revenue from taxpayers, the government has implemented a more modern taxation system that is expected to improve compliance by taxpayers, which include e-registration, e-VAT, and e-billing. The study was intended to find out how the application of the modern taxation system influences taxpayer compliance. In this study, the type of research used is a quantitative approach. The type of data used is primary data, that is, data obtained from the results of the questionnaire, and secondary data as supporting data. The results of the study showed that, firstly, variable X1 had no influence on variable Y. However, simultaneously, variables X1, X2 and X3 had a significant effect on the taxpayer compliance variable in KPP Pratama Gorontalo (Calculate more than Ftabel).

Copyrights © 2024




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
VISA: Journal of Vision and Ideas
Website

Abbrev

visa

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

Description

VISA: Journal of Vision and Ideas is a scientific journal for the academic community of universities and research institutions with a scope covering the results of research, studies, thoughts and ideas related to vision and solutions to various problems in the economic, social, educational, ...