Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Efek Modernisasi Administrasi Perpajakannterhadap KepatuhannWajib Pajak

Giffary, Muhammad Rizky (Unknown)



Article Info

Publish Date
25 Jan 2023

Abstract

This study aims to determine the effect of modernization of tax administration on taxpayer compliance at KPP Pratama Bandung Tegallega. This study uses a survey approach with an explanatory method. The data collection technique in this study is primary data by distributing questionnaires to respondents with a total sample of 100 respondents. Sampling in this study using simple random sampling method. The data analysis technique used is Reality Test, Validity, Normality, Regression Coefficient, and Linear Regression 43.4% of taxpayer compliance is influenced by modernization of tax administration, while the rest is influenced by other factors. The hypothesis in this study shows that Ho is rejected and Ha is accepted. From the results of this study, tax modernization has a positive effect on taxpayer compliance.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...