Article Per Year (5 Year)
p-Index From 2020 - 2025
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All Journal Journal of Contemporary Accounting
Zul Rachmat
STMIK Amika Soppeng, Sulawesi Selatan, Indonesia
Economics, Econometrics & Finance

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The influence of modernization of tax administration and organizational culture on tax revenues through taxpayer motivation Nurhidayah; Wahyuddin S; Zul Rachmat; Amriadi
Journal of Contemporary Accounting Volume 5 Issue 2, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss2.art5

Abstract

This study aims to find out and describe the Influence of the Modernization of Tax Administration and Organizational Culture on Tax Revenue through Taxpayer Motivation at the Samsat Office of Wajo Regency. This is quantitative research. The population was motor vehicle taxpayers registered in The Wajo Regency Samsat in 2020. The sampling method employed the Slovin formula to determine the minimum number of samples from a limited population. In this study, we involved 100 respondents. Partial Least Square (PLS) Analysis technique assisted by SmartPLS 3.0 program was used to analyze data. We found that the Modernization of Tax Administration has a positive and insignificant effect on tax revenue, the Organizational Culture variable has a positive and significant effect on Tax Revenue, the Taxpayer Motivation variable has a positive and significant effect on Tax Revenue, the Tax Administration Modernization variable has a positive and significant effect on Tax Revenue through Taxpayer Motivation. The organization's culture positively and significantly affects Tax Revenue through Taxpayer Motivation.
Co-Authors Amriadi Nurhidayah Wahyuddin S