Abstract
The purpose of this study was to determine the effect of the application of a modern tax administration system, service quality, and taxpayer awareness on individual taxpayer compliance (WPOP). This research was conducted at KPP Pratama Denpasar Timur. The data analysis technique used is multiple linear regression. Based on the results of the analysis obtained a modern tax administration system, service quality, and awareness of taxpayers have a positive and significant effect on WPOP compliance. This shows that if the tax administration system is implemented well, it will tend to increase compliance with WPOP reporting. Service quality also has a positive effect on WPOP compliance, this proves that the better the quality of services provided will make the taxpayer more compliant in fulfilling his obligations.
 Keywords: modern tax administration system, service quality, and taxpayer awareness
Highlights
The purpose of this study was to determine the effect of the application of a modern tax administration system
This research was conducted at KPP Pratama Denpasar Timur
Service quality also has a positive effect on WPOP compliance
Summary
Ni Luh Putu Yunika Antari dan Ni Luh Supadmi. Terutang oleh pribadi maupun badan yang bersifat memaksa berdasarkan undangundang, dan tidak mendapatkan imbalan secara langsung serta digunakan sebesarbesarnya kemakmuran rakyat. Doran (2009) menyatakan kepatuhan Wajib Pajak untuk memenuhi kewajiban perpajakannya perlu ditingkatkan demi tercapainya target pajak yang diinginkan. Faktor yang memengaruhi penerimaan pajak suatu negara diantaranya adalah tingkat kepatuhan Wajib Pajak di negara tersebut (Chau, 2009). Berdasarkan data Badan Pusat Statistik tahun 2017, jumlah pendapatan negara terbesar berasal dari sektor pajak. Realisasi penerimaan negara yang berasal dari pajak dan bukan pajak disajikan pada Tabel 1 berikut
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