DERIVATIF


PENGARUH KEPUASAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Suharto, Suharto (Unknown)



Article Info

Publish Date
04 Apr 2011

Abstract

Abstract  Tax reforms that have been announced by the government since early 2000, including the application of modern tax administration sistem. Application of a new sistem of tax composed of so many parts, some of which are merging service functions income tax, VAT and the united nations integrated services in places, the appointment of account representative to provide personalized service to taxpayers and a more transparent process in the agency offices the tax. The study population was registered taxpayers in KPP City Metro. Relative to the large number of tax pavers, researchers used a purposive sample by the number of 50 respondents. The variables in this stud), include satisfaction as independent variables and compliance as the dependent variable. Methods of data collection methods used were questionnaires and interviews to support the questionnaire that has been deployed. Data analysis methods used is descriptive analysis and Spearman Rank analysis techniques with the help of SPSS 17.0 statistical program. Results showed that satisfaction with the taxpayer on the application of modern tax administration sistem is quite high. Results of analysis using the Spearman Rank shows that r  count of greater that 0.546 p tables (0363) to fit the testing criteria that is if r count > table r  (a = 1%) then the null hypothesis (Ho) is rejected and alternative hypothesis (Ha) are accepted. Alternative hypothesis proposed in the study is the satisfaction of the tax payer significant affect on taxpayer compliance application of modern tax administration sistem. Based on these findings, the authors propose suggestions to the leadership of Metro City KPP DAFT improve quality of service to taxpayers, especially at the help desk, the inspection process as well as information about how the tax computation. It aims to increase tax payer satisfaction and leads to an increase taxpayer compliance. Keywords: Satisfaction, Compliance, Tax Payer.

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Journal Info

Abbrev

JM

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Derivatif includes articles on the results of research and scientific work with the scope of Economics, Management, Business, and Islamic Economic Studies. The Derivatif journal is managed by the Management Program, University Muhammadiyah of Metro, published by the Scientific Publication Unit ...