Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Raflesia Akuntansi
Desi Purnamasari Tambunan
Universitas Methodist Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Pemahaman Peraturan Perpajakan dan Modernisasi Sistem Administrasi terhadap Tingkat Kepatuhan Wajib Pajak Badan pada KPP Pratama Medan Barat Desi Purnamasari Tambunan; Thomas Sumarsan Goh; Duma Megaria Elisabeth
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1544

Abstract

-This study is motivated by the suboptimal level of corporate taxpayer compliance at KPP Pratama Medan Barat, despite an increasing trend in annual tax return submissions in recent years. This condition indicates that several factors influence compliance, particularly the understanding of tax regulations and the implementation of modern tax administration systems. Therefore, this study aims to analyze the effect of these factors on corporate taxpayer compliance. This research employs a quantitative approach involving 101 respondents selected through purposive sampling. Data were collected using structured questionnaires that had passed validity and reliability tests and were analyzed using multiple linear regression with SmartPLS. The results indicate that understanding tax regulations has a positive and significant effect on compliance. In addition, the modernization of tax administration systems also shows a significant positive influence. Simultaneously, both variables contribute to improving compliance. These findings highlight the importance of enhancing tax literacy and optimizing digital administrative systems to strengthen corporate taxpayer compliance.
Co-Authors Duma Megaria Elisabeth Thomas Sumarsan Goh