Purnamasari, Dian Indri and Hindria, Ratna (2018) The Effect of Modernization of Indonesia's Tax Administration System on Tax Compliance: A Study of Small Medium Enterprises (SMEs) Taxpayers. International Journal of Computer networks and communications Security, 6 (3). pp. 61-65. ISSN 2308-9830
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Abstract
Currently, the government continues to modernize the tax administration. By tax administration modernization we mean the process of modernizing the tax administration system to change the mindset and behavior of the tax apparatus and the value of their organization so that the Directorate General of Taxation (DGT) can improve its reputation as a professional institution. Tax administration modernization is expected to increase the level of compliance of taxpayers. In this study, modernization is represented by 4 independent variables: organizational structure, organizational procedure, organizational strategy, and organizational culture. Our results indicate that organizational structure does not affect the tax compliance level of taxpayers. However, the other three independent variables—organizational procedure, organizational strategy, and organizational culture—do affect the compliance level of taxpayers. This indicates that the modernization of tax administration directly relevant to taxpayers does affect the compliance level of the taxpayers. Keywords: Modernization, Taxation, Compliance, Organization, Government.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | DR PURNAMASARI DIAN INDRI |
| Date Deposited: | 12 Apr 2018 07:00 |
| Last Modified: | 13 Apr 2018 02:08 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/14929 |
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