PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PEMBAYARAN WAJIB PAJAK ORANG PRIBADI TAHUN 2022

Isti Anatul Mustafidah, NIM.: 18108040072 (2023) PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PEMBAYARAN WAJIB PAJAK ORANG PRIBADI TAHUN 2022. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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	Text (PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PEMBAYARAN WAJIB PAJAK ORANG PRIBADI TAHUN 2022) 18108040072_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf - Published Version Restricted to Registered users only Download (4MB) | Request a copy

Abstract

This study aims to test empirically whether the modernization of the tax administration system, tax sanctions, and taxpayer awareness affect individual taxpayer compliance. The background of this research is due to the low level of taxpayer compliance in Indonesia. The type of research in this study is quantitative with primary data using survey methods by distributing questionnaires. Sampling in this study using a purposive sampling method, based on predetermined criteria as many as 110 respondents were used as samples. The results of this study prove that the modernization of the tax administration system, tax sanctions, and taxpayer awareness have a positive effect on individual taxpayer compliance.

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