Universitas Bhayangkara Jakarta Raya

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Manrejo, Sumarno (2022) The Effect of Tax System Modernization, Tax Socialization and Tax Sanctions on Compliance of Individual Taxpayers (WPOP) at the Tax Service Office (KPP) Pratama Cibitung. Jurnal Ilmiah Akuntansi dan Manajemen (JIAM). ISSN 0216-7832 (Submitted)

Text 14.- JIAM _Syafa-Sumarno UBJ.pdf Download (343kB)

Abstract

Abstract The Effect of Tax System Modernization, Tax Socialization and Tax Sanctions on Individual Taxpayer Compliance (WPOP) at the Cibitung Pratama Tax Service Office. Modernization of the Tax System is a development in terms of electronics related to taxation including several systems used by taxpayers in carrying out their tax obligations. This study aims to determine the Effect of Tax System Modernization, Tax Socialization and Tax Sanctions. This type of research is quantitative research. In this study using primary data and secondary data. The primary data comes from distributing questionnaires to 100 respondents and researchers processing data using SPSS 25. The population in this study is individual taxpayers registered at KPP Pratama Cibitung and sampling using purposive sampling technique. The results of this study partially affect the Tax System Modernization on Individual Taxpayer Compliance (WPOP), Tax Socialization partially affects the Individual Taxpayer Compliance (WPOP) and Tax Sanctions partially affect the Individual Taxpayer Compliance (WPOP). Simultaneously Modernization of the Tax System, Tax Socialization and Tax Sanctions have a positive and significant impact on Individual Taxpayer Compliance (WPOP).

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi > Perpajakan
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Sumarno M
Date Deposited:	05 Sep 2023 02:08
Last Modified:	05 Sep 2023 02:08
URI:	http://repository.ubharajaya.ac.id/id/eprint/23362

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