Jurnal Ilmu Administrasi Publik
Vol. 4 No. 3: Mei 2024

Pengaruh Penerapan Modernisasi Sistem Administrasi Perpajakan Dan Kesadaran Wajib Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Jakarta Koja

Suffaeroh, Siti (Unknown)
Sari, Mira Permata (Unknown)



Article Info

Publish Date
28 May 2024

Abstract

The implementation of the Modernization of the Tax Administration System which covers the areas of organizational structure, Business Process and Information and Communication Technology, human resource management (HR) and the implementation of good governance is the government's effort to increase the level of taxpayer compliance. In addition to the tax administration system, taxpayer awareness is one of the factors that influence the level of taxpayer compliance. The purpose of this study was to determine and analyze the effect of Modernization of the Tax Administration System and Taxpayer Awareness on the Compliance Level of Individual Taxpayers at the Jakarta Koja Primary Tax Service Office. This research method uses a quantitative descriptive approach. Respondents in this study were 100 individual taxpayers using nonprobability sampling technique. Methods of data analysis in this study using multiple linear regression analysis. The conclusion from the results of this study is that there is a positive and significant influence on the implementation of modernization of the tax administration system and awareness of taxpayers on individual taxpayer compliance at KPP Pratama Koja.

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Journal Info

Abbrev

JUMAIP

Publisher

Subject

Humanities Social Sciences

Description

Jurnal Ilmu Administrasi Publik merupakan jurnal akademik yang diterbitkan setiap dua bulan sekali sebagai wadah bagi mahasiswa, akademisi, peneliti, dan praktisi untuk mendiseminasikan hasil penelitian dan kajian ilmiah di bidang administrasi publik. Jurnal ini mengakomodasi berbagai topik yang ...