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All Journal Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal EKSPLOLHUM
Sri Devi
Universitas Medan Area
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Modernization’s Effect of Tax Administration System, Social Norms, Trust in the Government on Taxpayer Compliance in KP2KP Kutacane Sri Devi; Ali Usman Siregar; Warsani Purnama Sari
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1118.005 KB) | DOI: 10.31289/jbi.v1i2.1421

Abstract

This study aims to determine the influence of modernization of the tax administration system, social norms, trust in the government in taxpayer compliance at the Kutacane Tax Service, Counseling and Consultation Office (KP2KP). This type of research is an associative type of research. The population of this study was 2120 individual taxpayers registered at the Kutacane Tax Service, Counseling and Consultation Office (KP2KP) with a sample of 95 respondents with incidental sampling techniques. The type of data used is a quantitative data type. The source of this research data is primary data with data collection techniques through the dissemination of questionnaires. The data analysis techniques used in this study are descriptive statistical tests, data quality tests: validity and reliability tests, classical assumption tests: normality tests, multicholinearity tests and heteroskedasticity tests, multiple regression analysis, hypothesis tests: t statistical tests, f tests, determination coefficient tests and tests carried out using IBM SPSS software version 25. The results showed that partially the modernization of the tax administration system had a positive and significant effect on the compliance of individual taxpayers. Social norms and trust in the government have no influence on the compliance of individual taxpayers. Simultaneously the modernization of the tax administration system, social norms and trust in the government together positively affect the compliance of individual taxpayers
IMPLEMENTASI PELAYANAN PUBLIK DALAM PENGURUSAN KARTU TANDA PENDUDUK ELEKTRONIK PADA KANTOR DINAS CATATAN SIPIL TANAH KARO Sri Devi
EKSPOLHUM Vol. 1 No. 1 (2024): Februari
Publisher : SUAN PUBLISHER

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Abstract

The implementation of public services in the management of electronic identity cards at the Tanah Karo Civil Registry Office has problems in the management of electronic identity cards (E-KTP) due to the many public complaints such as the slow processing of KTPs, delayed recording due to network disturbances when recording E-KTPs. This study aims to find out how the process of implementing public services issued by the government is expected to be able to provide good quality and quality services as expected by the community. This study used Edward III's theory of four indicators: communication, resources, disposition, bureaucratic structure and was carried out using a qualitative descriptive method, solved through observations, interviews, observations, observations and describing the situation based on facts, the informants consisted of five people
Co-Authors Ali Usman Siregar Warsani Purnama Sari