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Ni Luh Putu Dessy Surya Puspita Dewi
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Sistem Administrasi Perpajakan Modern dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Orang Pribadi Ni Luh Putu Dessy Surya Puspita Dewi; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 21 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i03.p05

Abstract

Modern tax administration is a process of renewal is a priority tax reform that includes the field of organizational structure, business processes and information technology and communications, human resource management and good governance as an effort to increase tax revenues through increased tax compliance.In addition to the system of tax administration, tax penalties is one of the factors that affect the level of tax compliance.The aim of this study was to determine the influence of modern tax administration system and tax penalties on the individual taxpayer compliance in KPP Pratama Badung Selatan.The samples used were 100 individual taxpayer with accidental sampling technique.The data analysis technique used is multiple linear regression analysis. The results show that there are positive influence of modern tax administration system and tax penalties on the individual taxpayer compliance in KPP Pratama Badung Selatan.
Co-Authors Putu Ery Setiawan