PENGARUH SANKSI PAJAK, KESADARAN WAJIB PAJAK, PELAYANAN FISKUS DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA SLEMAN

Sari, Wulan Tirta and Rusherlistyani, Rusherlistyani (2018) PENGARUH SANKSI PAJAK, KESADARAN WAJIB PAJAK, PELAYANAN FISKUS DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA SLEMAN. Kajian Akuntansi, 13 (2). pp. 134-143. ISSN 1907-1442

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Abstract

This study aims to determine the effect of Tax Penalties, Taxpayer Awareness, Service of Tax Authorities and Modernization of the Tax Administration System toward Tax Compliance in KPP Pratama Sleman. Data obtained through questionnaires in KPP Pratama Sleman with Incidental Sampling method. Data were analyzed using multiple linear analysis and hypothesis testing. The result indicate that Tax Penalties and Taxpayer Awareness dont have a signifi cant impact on tax compliance in KPP Pratama Sleman. While the Service of Tax Authorities and Modernization of the Tax Administration System have a signifi cant impact on Tax Compliance in KPP Pratama Sleman. Key words: penalties, awareness, service, modernization, compliance.

Item Type: Article
Additional Information: penalties, awareness, service, modernization, compliance
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Dr.MSi Akt Hiras Pasaribu
Date Deposited: 26 Jun 2020 11:22
Last Modified: 26 Jun 2020 11:23
URI: http://eprints.upnyk.ac.id/id/eprint/22835

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