标题：PENGA RUH PENERAPAN SISTEM MONITORING PELAPORAN PEM BAYARAN PAJA K (MP3) TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA BAGIAN TIMUR I)
期刊名称：JAKI (Jurnal Akuntansi dan Keuangan Indonesia)
印刷版ISSN：1829-8494
电子版ISSN：2406-9701
出版年度：2005
卷号：2
期号：1
页码：130-158
DOI：10.21002/jaki.2005.06
语种：Indonesian
出版社：Universitas Indonesia
摘要：This study is an empirical research conducted on the taxpayers at the Directorate General of Taxation Office.East Java Region I.The objectives ae: (I) to obtain empirical evidence on whether the implementation of MP3 system was perceived in accordance with the taxpayer expectation in fililling their tax obliguations.(2) To empirically examine whether the Monitoring Slatemnent/Report of Tax Payment (MP3) in simplifving tax payment service for the taxpayers affects the taxpayer satisfaction.(3) To empirically examine whether the implemeniation of MP3 system increase the taxpayer satisfaction.(4) To seek and examine empirically whether the taxpayer satisfaction rate positively and significantly affected the taxpayer compliant rate.The design of the research was a survey method.There are 138 samples drawn al randomly from 12.300 taxpayers at the Directorate General of Taxation Office.East Java Region I.Quantitative approach was employed in analyzing the data 1o test the four hypotheses proposed.Binomial and regression tests were conducted t0 tes1 these hypotheses.The variables of the research consisted of: implementation of MP3 system (X),Taxpayer Satisfaction Rate (Y).and Taxpayer Compliant Rate (Y2).The result of the research shows that the MP3 system is not suitable yet with the taxpayer expectations.While the second,third and fourth hypothesis are proven.The MP3 system strongly and significantly correlates with the satisfaction Pengaruh Penerapan Sistem Monitoring Pelaporan Pembayaran Pajak (MP3) terhadap 131 Tingkat Kepatuhan Wqjib Pajak (Studi Empiris pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Bagian Timur I) and compliant rates.It is also proven that the implementation of MP3 system positively and significantly correlates with the taxpayer compliant rate.
