Pengaruh reformasi administrasi perpajakan terhadap kepatuhan wajib pajak: Studi kasus di KPP Pratama Kedaton Bandar Lampung

Published: Mar 1, 2020

Abstract:

Purpose: The purpose of this study is to determine the effect of tax administration reforms on the level of tax compliance. A good tax administration system is a key factor in the successful implementation of tax policies. With the improvement of tax administration, it is expected to encourage taxpayer compliance.

Research methodology: The research method used is a quantitative method. The samples in this study were. The data were collected using questionnaires distributed to the sample of 65 corporate taxpayers

Results: The results show that the tax administration reform has a positive effect on taxpayer compliance, which means that the tax administration reform can improve taxpayer compliance

Limitations: This research was only conducted on one Primary Tax Office so that the sample was small with a total of 65 samples.

Contribution: this study has implications for government policies related to tax administration reforms which are very important to facilitate taxpayers in fulfilling their obligations.

Keywords: Tax Administration Reform, Tax Administration System Modernization, Modern Tax Administration System, Tax Administration System, Tax Reform, Taxpayer Compliance, Corporate Taxpayer Compliance

Keywords:
1. Tax Administration Reform
2. ax Administration System Modernization
3. odern Tax Administration System
4. Tax Administration System
5. Tax Reform
6. Taxpayer Compliance
7. Corporate Taxpayer Compliance
Authors:
1 . Hani Putri Monalika
2 . Haninun Haninun
How to Cite
Monalika, H. P., & Haninun, H. (2020). Pengaruh reformasi administrasi perpajakan terhadap kepatuhan wajib pajak: Studi kasus di KPP Pratama Kedaton Bandar Lampung. Jurnal Akuntansi, Keuangan, Dan Manajemen, 1(2), 135–154. https://doi.org/10.35912/jakman.v1i2.13

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