Open AccessPENGARUH PEMANFAATAN TEKNOLOGI DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Author(s) -
Titik Aryati,
Lidwina Ribka Putritanti
Publication year - 2017
Publication title -
jurnal riset akuntansi dan keuangan/jurnal riset akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2541-061X
pISSN - 2338-1507
DOI - 10.17509/jrak.v4i3.4669
Subject(s) - taxpayer , business , accounting , government (linguistics) , variables , moderation , compliance (psychology) , corporate governance , human resources , management , political science , psychology , economics , finance , computer science , law , social psychology , linguistics , philosophy , machine learning
This research aims to analyze the impact of the utilization of technology and modernization of tax administration system on personal taxpayers compliance. Independent variables in this research are the modern tax administration system, government regulations that support the utilization of information technology, modernizing the organizational structure, modernizing the organizational strategy, improvement of human resources, good governance and whistleblowing system, while the dependent variable is the compliance of personal taxpayers. This research uses primary data, by giving questionnaires to respondents by online to personal taxpayers and filled by 180 respondents. Sampling method in this research uses convenience sampling method. Data analysis using multiple linear regression analysis. Partially, the results of the analysis and hypothesis shows that variable the modern tax administration system, modernizing the organizational strategy, good governance and whistleblowing system has significant impact on personal taxpayer compliance, while others variables are: government regulations, modernizing the organizational structure, and also improvement of human resources didn’t have impact on personal taxpayers compliance.