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 |
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Additional Information: | penalties, awareness, service, modernization, compliance |
Subjek: | H Social Sciences > HG Finance |
Divisions: | x. 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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