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PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SIDOARJO UTARA

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SIDOARJO UTARA
 
Creator Mirdad, Mirdad
Diana, Nur
Junaidi, Junaidi
 
Description ABSTRACTThe purpose of this study is to analyze the effect of modernization of taxadministration system on taxpayers compliance level in Tax Service OfficePratama Sidoarjo North.The population of this study is Taxable Employersregistered in Tax Office Pratama Sidoarjo North. amounted to 223 people. Thismethod uses the method of Convenience sampling method with 46 respondents.This study uses primary data obtained through questionnaires. To test the relationof organizational structure, organizational procedure, organizational strategyand organizational culture to the level of taxable employer compliance, multiplelinear regression tests were used through SPSS software Ver 14. The result of theresearch shows that the variable of organizational structure has an effect on tothe level of compliance of taxable entrepreneur while the variable of procedure,organization, organizational strategy and organizational culture have no effect ontaxpayer compliance level.Keywords: Modernization of tax administration system, organizational structure,organization procedure, organizational strategy, and organizationalculture, taxable entrepreneur.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-20
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1343
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1343/1338
 
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