MODERN TAX ADMINISTRATION SYSTEM IN TAXPAYER COMPLIANCE

Authors

  • Eliya Fatma Harahap Faculty of Economy, Management Departement, University of Garut
  • Hani Siti Hanifah Faculty of Economy, Management Departement, University of Garut
  • Desi Qoriah Faculty of Economy, Management Departement, University of Garut
  • Irma Rosmayati Faculty of Economy, Management Departement, University of Garut

Abstract

This study aims to determine the effect of the implementation of a modern tax administration system on taxpayer compliance in the KPP Pratama Garut. The research method used is descriptive analysis method. With data collection techniques namely library research, field research through interviews and questionnaires distributed to WP OP are effective at the KPP Pratama Garut. The data analysis technique used is simple linear regression and the sample method used is simple random sampling. This study uses SPSS 23 and Microsoft Excel 2010 software. The results of this study indicate that the implementation of the modern tax administration system has a positive and significant effect on taxpayer compliance in the KPP Pratama Garut. The amount of influence given by the implementation of the modern tax administration system variable to taxpayer compliance is 6.4% while the remaining 93.6% is influenced by other factors not examined in the study.
Keywords: Modern tax administration system, Taxpayer compliance.

Published

2019-01-15

Issue

2018: SCBTII Proceeding

Section

Articles