Pengaruh Modernisasi Sistem Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak (Survei atas Wajib Pajak Badan pada KPP Pratama Bandung ”X”)

Main Article Content

Sri Rahayu
Ita Salsalina Lingga

Abstract

The objective of this research is to examine whether modernization in taxation administration system at Bandung ”X” Tax Office affects tax compliance. Type of this research is quantitative descriptive. The sample size is determined with purposive sampling method. Survey method is applied with data collected through interview and questionnaire and multiple regression analysis and t-test are applied in data processing. The research shown that modernization in taxation administration system positively significant affects  tax compliance.   Keywords: modernization in taxation administration system,  tax compliance.

Downloads

Download data is not yet available.

Article Details

How to Cite
Rahayu, S., & Lingga, I. S. (2011). Pengaruh Modernisasi Sistem Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak (Survei atas Wajib Pajak Badan pada KPP Pratama Bandung ”X”). Jurnal Akuntansi, 1(2), p. 119–138. https://doi.org/10.28932/jam.v1i2.375
Section
Papers
Author Biographies

Sri Rahayu

Mahasiswa Fakultas Ekonomi Jurusan Akuntansi-Univ.Kristen Maranatha

Ita Salsalina Lingga

Dosen Fakultas Ekonomi Jurusan Akuntansi-Univ.Kristen Maranatha