Open AccessPENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA SELATAN BATAM KOTA
Author(s) -
Tessha Edrianita,
Mursal Mursal
Publication year - 2022
Publication title -
zona keuangan
Language(s) - English
Resource type - Journals
eISSN - 2807-6303
pISSN - 2087-7277
DOI - 10.37776/zuang.v11i3.806
Subject(s) - taxpayer , modernization theory , sanctions , tax administration , business , business administration , political science , economics , public economics , law , tax reform
This study aims to obtain empirical evidence about the effect of modernization of the tax administration system and tax sanctions on individual taxpayer compliance. This research was conducted at the South Batam Tax Service Office. The population in this study were all mandatory in the tax service office pratama south batam, then a sample of 100 respondents was taken using the slovin method. The test method used is multiple regression. The results showed the effect of the Modernization of the Tax Administration System, Tax Sanctions simultaneously using the F test, the F test value was 40,186 with a significance level (sig) = 0.000. Because the value of 0.000 <0.05, thus Ho is rejected with Ha accepted, the regression model obtained is significant or it can be said that the Effect of Modernization of the Tax Administration System and Tax Sanctions together has a significant effect on Individual Taxpayer Compliance.