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Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Pratama Tabanan
Author(s) -
Gusti Ayu Kade Dewi Utari,
Luh Kade Datrini,
Ni Nengah Seri Ekayani
Publication year - 2020
Publication title -
jurnal riset akuntansi warmadewa
Language(s) - English
Resource type - Journals
eISSN - 2686-486X
pISSN - 2686-4851
DOI - 10.22225/jraw.1.1.1542.34-38
Subject(s) - taxpayer , business administration , accounting , business , mathematics , humanities , political science , law , philosophy
This research aims is to obtain empirical evidence of the influence of Organizational Structure Business Process and Information and Communication Technology, Humanz Resource Management, Good Governance and Taxpayer Awareness of the compliance of individual taxpayers at the Primary TaxeOffice (KPP) Tabanan. Sample determination method using the incidental sampling method. Data collection is done by distributing questionnaires. The data is analysis by using multiple linear regression analysis. The results showed that the Organizational Structure, Business Process and Information and Communication Technology, Human Resource Management and Taxpayer Awareness had a positive effect on taxpayer compliance, while Good Governance had no effect on tax payer compliance. Keywords: Modernization of tax administration system; taxpayers awareness; taxpayer compliance. Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh Struktur Organisasi, Business Process dan Teknologi Informasi serta Komunikasi, Manajemen Sumber Daya Manusia, Good Governance, dan Kesadaran Wajib Pajak terhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Tabanan. Metode penentuan sampel menggunakan metode incidental sampling. Pengumpulan data dilakukan dengan penyebaran kuisioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa Struktur Organisasi, Business Process dan Teknologi Informasi serta Komunikasi, Manajemen Sumber Daya Manusia dan Kesadaran Wajib Pajak berpengaruh positif terhadap kepatuhan wajib pajak, sedangkan Good Governance tidak berpengaruh terhadap kepatuhan wajib pajak. Kata Kunci: Modernisasi sistem administrasi perpajakan; kesadaran wajib pajak; kepatuhan wajib pajak.

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