Economic: Journal Economic and Business
Vol. 1 No. 1 (2022): ECONOMIC: Journal Economic and Business

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 (Unknown)



Article Info

Publish Date
13 Oct 2022

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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Journal Info

Abbrev

ejeb

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

ECONOMIC: Journal Economi and Business yang diterbitkan oleh Lembaga Riset Mutiara Akbar, Medan, Indonesia merupakan jurnal akses terbuka yang dapat digunakan sebagai media interaksi bagi seluruh cendikiawan di berbagai bidang Ekonomi dan Bisnis baik itu Karya Ilmiah kajian pustaka maupun ...