Pengaruh Pemahaman Peraturan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi

Madurano, Sabrina Zainita Putri (2023) Pengaruh Pemahaman Peraturan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi, 2 (3). pp. 437-456. ISSN 2829-9701

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Abstract

This study aims to examine the influence of understanding tax regulations, modernizing the tax administration system, and taxpayer awareness of individual taxpayer compliance. This study uses a quantitative approach with a sampling method, namely purposive sampling and samples obtained by 50 respondents. The population in this study is online business actors importing South Korean products in the East Java Region. The data used in this study is primary data in the form of questionnaires. The data analysis technique used is multiple linear regression with the testing tool used is the SPSS Version 16.0 program. The results of this study show that understanding of tax regulations and modernization of the tax administration system have no effect on individual taxpayer compliance, while taxpayer awareness has a positive and significant effect on individual taxpayer compliance.

Item Type:	Article
Uncontrolled Keywords:	Pemahaman Peraturan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, Kesadaran Pajak, Kepatuhan Wajib Pajak Orang Pribadi.
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program
Depositing User:	Sabrina Zainita Putri Madurano
Date Deposited:	24 Oct 2023 22:10
Last Modified:	24 Oct 2023 22:10
URI:	http://eprints.umg.ac.id/id/eprint/8876

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