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Kembali| NIM (Student Number) | C1L008026 |
|---|---|
| Nama Mahasiswa | MUSTIKA ADI SRI WIJAYANTI |
| Judul Artikel | THE INFLUENCE OF MODERN TAX ADMINISTRATION SYSTEM IMPLEMENTATION ON TAX REVENUE AND TAX PAYER COMPLIANCE (SURVEY ON TAX OFFICE (KPP) PRATAMA PURBALINGGA) |
| Abstrak | Penelitian ini berjudul “Pengaruh Penerapan Sistem Administrasi Perpajakan Moderen Terhadap Penerimaan Pajak dan Kepatuhan Wajib Pajak (Survey di KPP Pratama Purbalingga)”. Tujuan penelitian ini adalah untuk mengetahui pengaruh persepsi penerapan sistem administrasi perpajakan modern terhadap penerimaan pajak dan kepatuhan wajib pajak. Penelitian ini menggunakan data penerimaan pajak sebelum dan sesudah penerapan sistem administrasi perpajakan modern yang terdaftar di KPP Pratama Purbalingga dan kuesioner yang diberikan kepada wajib pajak dan pegawai pajak yang terdaftar di KPP Pratama Purbalingga. Metode pengambilan sampel yang digunakan yaitu metode random sampling dengan total sampel 83 wajib pajak dan 42 pegawai pajak. Analisis data menggunakan analisis uji kualitas data, analisis uji beda, analisis asumsi klasik, dan analisis uji hipotesis. Dari hasil penelitian diketahui bahwa persepsi penerapan sistem administrasi perpajakan modern memberikan pengaruh signifikan terhadap kepatuhan wajib pajak. |
| Abstrak (Inggris) | This research was entitled “The Influence of Modern Tax Administration System Implementation on Tax Revenue and Taxpayer Compliance (Survey on Tax Office (KPP) Pratama Purbalingga)”. The research objectives of this research was to examining the influence of modern tax administration system implementation on tax revenue and taxpayer compliance. This research used tax revenue data before and after modern tax administration system implementation registered in Tax Office (KPPP Pratama Purbalingga and questionnaire those given to taxpayer and tax officer who listed in Tax Office (KPP) Pratama Pubalingga The sampling technique method used was random sampling with the total sample of 83 taxpayers and 42 tax officer. The data analyses used were data quality test, compare mean test, classical assumption test and hypotheses testing. The result shows that the modern tax administration system implementation has significant influence on taxpayer compliance. |
| Kata Kunci | Modern Tax Administration System Implementation, Tax Revenue, and Taxpayer Compliance |
| Nama Pembimbing 1 | Dr. Laeli Budiarti, M.si, Ak |
| Nama Pembimbing 2 | Poppy Dian Indira Kusuma, SE., M.Si, Ak |
| Tahun | 2013 |
| Jumlah Halaman | 107 |
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