Rapina, Rapina and Jerry, Jerry and Carolina, Yenni (2011) Pengaruh Penerapan Sistem Administrasi Perpajakan Modern terhadap Kepatuhan Wajib Pajak (Survey terhadap Kantor Pelayanan Pajak Pratama Bandung Cibeunying). Jurnal Riset Akuntansi, 3 (2). pp. 67-98. ISSN 2086-0447
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Abstract
Efforts through programs and activities of tax administration reform are realized through the implementation of modern tax administration system is intended to encourage tax payer 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 a significance level a=0.5 . This is indicated by a large impact from the application of modern administrative system is 79,74%, while the remaining only 20.26% is influenced by factors other than the variables studied. Results of hypothesis testing showed that the application of modern administrative system is partly within the organizational structure, organizational procedures and organizational strategy affect taxpayer compliance, but organizational cultures doesn't have significant effect to taxpayer compliance.
| Item Type: | Article |
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| Uncontrolled Keywords: | Modern Tax Administration System, Organizational Structure, Organization Procedures, Organizational Strategy, Organizational Culture, Taxpayer Compliance |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 24 Jan 2017 03:15 |
| Last Modified: | 24 Jan 2017 03:15 |
| URI: | http://repository.maranatha.edu/id/eprint/21334 |
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