JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Vol. 1 No. 2 (2020): Maret

Pengaruh reformasi administrasi perpajakan terhadap kepatuhan wajib pajak: Studi kasus di KPP Pratama Kedaton Bandar Lampung

Hani Putri Monalika (Universitas Bandar Lampung, Indonesia)
Haninun Haninun (Universitas Bandar Lampung, Indonesia)



Article Info

Publish Date
01 Mar 2020

Abstract

Purpose: The purpose of this study is to determine the effect of tax administration reforms on the level of tax compliance. A good tax administration system is a key factor in the successful implementation of tax policies. With the improvement of tax administration, it is expected to encourage taxpayer compliance. Research methodology: The research method used is a quantitative method. The samples in this study were. The data were collected using questionnaires distributed to the sample of 65 corporate taxpayers Results: The results show that the tax administration reform has a positive effect on taxpayer compliance, which means that the tax administration reform can improve taxpayer compliance Limitations: This research was only conducted on one Primary Tax Office so that the sample was small with a total of 65 samples. Contribution: this study has implications for government policies related to tax administration reforms which are very important to facilitate taxpayers in fulfilling their obligations. Keywords: Tax Administration Reform, Tax Administration System Modernization, Modern Tax Administration System, Tax Administration System, Tax Reform, Taxpayer Compliance, Corporate Taxpayer Compliance

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Journal Info

Abbrev

Jakman

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

Description

Jurnal Akuntansi, Keuangan dan Manajemen (Jakman) adalah jurnal peer-review dalam bidang Akuntansi, Keuangan, dan Manajemen. Jakman menerbitkan artikel yang relevan dan telah direview oleh beberapa editor yang merupakan ahli di bidangnya. Jurnal ini diharapkan dapat menjadi platform yang signifikan ...