Pengaruh Penerapan Sistem Administrasi Perpajakan Ekonomi Modern Terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Cibeunying).

R., Rapina and J., Jerry and Carolina, Yenni (2011) Pengaruh Penerapan Sistem Administrasi Perpajakan Ekonomi Modern Terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Cibeunying). Jurnal Riset Akuntansi, 3 (2). pp. 1-32. ISSN 2086-0447

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Abstract

Effort through and activities of tax administration are realized through the implementation of modern tax administration system is intended to encourage taxpayer compliance. Basically, the administration of the tax system which includes service tax and tax law enforcement affect taxpayer compliance. Therefore, the increase in community service became one of the important points of the overall tax administration reform in the DJP. The purpose of this research is to know how to influence the implementation of modern tax administration system of taxpayer compliance in Cibeunying KPP Pratama Bandung. The research data is processed using path analysis. Based on the results of this study concluded that the application of modern tax administration system on the influence of KPP Pratama Bandung Cibeunying on taxpayer compliance at significance level α = 0,5. This is indicated by a large impact from application of modern administrative system is 79,74% while the remaining only 20,26% is influenced by factors other than the variables studied. Result of hyphotesis testing showed that the application of modern administrative system is party within the organizational structure, organizational procedures and organizational strategy affect taxpayer compliance, but organizational cultures doesn't have significant affect to taxpayer compliance.

Item Type:	Article
Uncontrolled Keywords:	Modern Tax Administration System, Organizational Structure, Organizational Procedures, Organizational Culture, Taxpayer Compliance.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > S-2 Akuntansi
Depositing User:	admin LPPM
Date Deposited:	10 Oct 2017 01:37
Last Modified:	10 Oct 2017 01:37
URI:	http://repository.lppm.maranatha.edu/id/eprint/356

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