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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Sari, Mayta Rizky Puspita
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Economics, Econometrics & Finance

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Pengaruh Penerapan PP Nomor 23 Tahun 2018 dan Modernisasi Perpajakan Serta Tingkat Kepatuhan Wajib Pajak UMKM di Kota Bekasi Risa, Nurma; Sari, Mayta Rizky Puspita
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

This study aims to determine the effect of the implementation of PP. 23 in 2018 and tax modernization system on Taxpayer Compliance. This research is a quantitative descriptive study. This research is use questionnaire to collect data and one hundred SME (Small Medium Enterprises) taxpayers in Bekasi as respondent. PLS (Partial Least Square) analysis technique is use for data analysis technique. The results showed that the implementation of PP No. 23 in 2018 and Tax Modernization have a positive and significant effect to Taxpayer Compliance. Future research is expected expand the scope of research and add to other variables and factors.
Pengaruh Penerapan PP Nomor 23 Tahun 2018 dan Modernisasi Perpajakan Serta Tingkat Kepatuhan Wajib Pajak UMKM di Kota Bekasi Risa, Nurma; Sari, Mayta Rizky Puspita
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i1.2430

Abstract

This study aims to determine the effect of the implementation of PP. 23 in 2018 and tax modernization system on Taxpayer Compliance. This research is a quantitative descriptive study. This research is use questionnaire to collect data and one hundred SME (Small Medium Enterprises) taxpayers in Bekasi as respondent. PLS (Partial Least Square) analysis technique is use for data analysis technique. The results showed that the implementation of PP No. 23 in 2018 and Tax Modernization have a positive and significant effect to Taxpayer Compliance. Future research is expected expand the scope of research and add to other variables and factors.
Co-Authors Nurma Risa