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  • 标题:Pengaruh Penerapan Modernisasi Administrasi Perpajakan dalam Struktur Organisasi dan E-System Terhadap Tingkat Kepatuhan WPOP (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Jakarta Kembangan)
  • 本地全文:下载
  • 作者:Riaty Handayani ; Syifa Nur Rahmawati
  • 期刊名称:Profita
  • 印刷版ISSN:2086-7662
  • 电子版ISSN:2622-1950
  • 出版年度:2018
  • 卷号:11
  • 期号:3
  • 页码:397-420
  • DOI:10.22441/profita.2018.v11.03.004
  • 出版社:Universitas Mercu Buana
  • 摘要:To optimize state’s revenues, the government made tax reforms more comprehensively. One of them is administrative reform which is implemented through modernization program of tax administration. The purpose this study to determine the application of administrative modernization consisting of organizational restructuring, and E-System and its influence on compliance of Individual Taxpayers in Tax Service Pratama Kembangan Jakarta. This research belongs to the type of causal research, that is research which aims to test the hypothesis about the influence of one or several variables on other variables ie independent variable (modernization of organizational structure and E-System) to the dependent variable (WPOP Compliance). The result of the research shows variables organizational structure and E-system have a significant effect on individual taxpayer compliance in the Tax Office (KPP) Pratama Jakarta Kembangan.
  • 其他摘要:To optimize state’s revenues, the government made tax reforms more comprehensively. One of them is administrative reform which is implemented through modernization program of tax administration. The purpose this study to determine the application of administrative modernization consisting of organizational restructuring, and E-System and its influence on compliance of Individual Taxpayers in Tax Service Pratama Kembangan Jakarta. This research belongs to the type of causal research, that is research which aims to test the hypothesis about the influence of one or several variables on other variables ie independent variable (modernization of organizational structure and E-System) to the dependent variable (WPOP Compliance). The result of the research shows variables organizational structure and E-system have a significant effect on individual taxpayer compliance in the Tax Office (KPP) Pratama Jakarta Kembangan.
  • 关键词:Modernization program of tax administration; E-System,tax compliance
  • 其他关键词:Modernization program of tax administration;E-System;tax compliance
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