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INDONESIA
DERIVATIF
Published by Universitas Muhammadiyah Metro
ISSN : 19786573     EISSN : 2477300x     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Derivatif includes articles on the results of research and scientific work with the scope of Economics, Management, Business, and Islamic Economic Studies. The Derivatif journal is managed by the Management Program, University Muhammadiyah of Metro, published by the Scientific Publication Unit University Muhammadiyah of Metro.
Arjuna Subject : -
Articles 1 Documents
 1 
Search results for , issue "Vol 5, No 1 (2011): APRIL 2011" : 1 Documents clear
PENGARUH KEPUASAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Suharto Suharto
Derivatif : Jurnal Manajemen Vol 5, No 1 (2011): APRIL 2011
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v5i1.117

Abstract

Abstract Tax reforms that have been annouced by the goverment since early 2000, including the application of modern tax administration sistem. Application of a new sistem of tax composed of so many parts, some of which are merging service functions income tax, VAT and rthe united nations integrated services in places, the appointment of account representative to provide personalized service to taxpayers and a more transparent process in the agency offices the tax.  The study population was registered taxpayers in KPP City Metro. Relative to the large number of tax payers, researchers used a purposive sample by the number of 50 respondents. The variables in this study include satisfaction as independent variables and compliance as the dependent variable. Methods of data collection methods used were questionnaires and interviews to support the questionnaire that has been deployed. Data analysis methods used is descriptive analysis and Spearman Rank analysis techniques with the help of SPSS 17.0 statistical program.  Results showed that satisfaction with the taxpayer on the application of modern tax administration sistem is quite high. Results of analysis using the Spearman Rank shows that ρ count of greater that 0.546 ρ tables (0363) to fit the testing criteria that is if ρ count > table ρ (α = 1%) then the null hypothesis (Ho) is rejected and alternative hypothesis (Ha) are accepted. Alternative hypothesis proposed in the study is the satisfaction of the taxpayer significant affect on taxpayer compliance application of modern tax administration sistem.  Based on these findings, the authors propose suggestions to the leadership of Metro City KPP DAPT improve quality of service to taxpayers, especially at the help desk, the inspection process as well as information about how the tax compulation. It aims to increase taxpayer satisfaction and leads to an increase taxpayer compliance.  Keywords: Satisfaction, Compliance, Tax Payer.

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