Pengaruh Penerapan Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Membayar Pajak (Studi Kasus Pada KPP Karees)

Najib, Bey Rekso Ali (0951266) (2014) Pengaruh Penerapan Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Membayar Pajak (Studi Kasus Pada KPP Karees). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem administrasi perpajakan modern terhadap kepatuhan membayar pajak. Penelitian ini menggunakan survey kuesioner terhadap wajib pajak yang menyelesaiakan kewajiban perpajakannya pada KPP Karees metode convenience sampling. Analisis statistik yang digunakan adalah analisis regresi sederhana dengan menggunakan SPSS 17.0. Hasil pengujian menunjukan bahwa penerapan sistem administrasi perpajakan modern berpengaruh terhadap kepatuhan membayar pajak. Pengaruh penerapan sistem administrasi perpajakan modern terhadap kepatuhan membayar pajak adalah sebesar 28,8% sedangkan sisanya sebesar 71,2% dipengaruhi oleh faktor-faktor lain.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: administrasi perpajakan modern, kepatuhan membayar pajak
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 21 Jan 2015 06:06
Last Modified: 21 Jan 2015 06:06
URI: http://repository.maranatha.edu/id/eprint/9202

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