Artikel Ilmiah : C1L010013 a.n. M.NOOR FAHMI
| NIM | C1L010013 |
|---|---|
| Namamhs | M.NOOR FAHMI |
| Judul Artikel | THE INFLUENCE OF MODERNIZATION OF TAX ADMINISTRATION SYSTEM AND PERFORMANCE OF TAXATION OFFICE ON TAXPAYERS' COMPLIANCE OF KANTOR PELAYANAN PAJAK (KPP) PRATAMA PURWOKERTO |
| Abstrak (Bhs. Indonesia) | ABSTRACT The aims of research were to find out the significant partially and simultaneously influence of modernization of tax administration system which includes the modernization of organizational structure, modernization of business process and information technology, improvement of human resources as well as implementation of good governance on taxpayers’ compliance, to find out the significant partially and simultaneously influence of performance of taxation office which includes tangibility, reliability, responsiveness, assurance as well as empathy on taxpayers’ compliance. Type of this research was survey on taxpayers of KPP Pratama Purwokerto which located at Jl. Gatot Subroto No. 107 Purwokerto. Target population of this research was total number of taxpayers who registered in KPP Pratama Purwokerto of 53,190 people. By using Slovin formula and accidental sampling, it was obtained that sample size of 100 respondents. Furthermore, technique data analysis of this research used multiple regression analysis. Based on the result of data analysis, it could be concluded that organizational structure, business process and information technology, improvement of human resources as well as implementation of good governance had a significant partially and simultaneously influence on taxpayers’ compliance; tangibility, reliability, as well as empathy had a significant partially influence on taxpayers’ compliance, while responsiveness and assurance had no significant partially influence on taxpayers’ compliance, and tangibility, reliability, responsiveness, assurance and empathy had significant simultaneously influence on taxpayers’ compliance of KPP Pratama Purwokerto. Refers to these conclusions, it could be implied that as an effort to increase the taxpayers’ compliance, KPP Pratama Purwokerto needs to pay attention on modernization of tax administration and performance of taxation office policies. |
| Abtrak (Bhs. Inggris) | ABSTRACT The aims of research were to find out the significant partially and simultaneously influence of modernization of tax administration system which includes the modernization of organizational structure, modernization of business process and information technology, improvement of human resources as well as implementation of good governance on taxpayers’ compliance, to find out the significant partially and simultaneously influence of performance of taxation office which includes tangibility, reliability, responsiveness, assurance as well as empathy on taxpayers’ compliance. Type of this research was survey on taxpayers of KPP Pratama Purwokerto which located at Jl. Gatot Subroto No. 107 Purwokerto. Target population of this research was total number of taxpayers who registered in KPP Pratama Purwokerto of 53,190 people. By using Slovin formula and accidental sampling, it was obtained that sample size of 100 respondents. Furthermore, technique data analysis of this research used multiple regression analysis. Based on the result of data analysis, it could be concluded that organizational structure, business process and information technology, improvement of human resources as well as implementation of good governance had a significant partially and simultaneously influence on taxpayers’ compliance; tangibility, reliability, as well as empathy had a significant partially influence on taxpayers’ compliance, while responsiveness and assurance had no significant partially influence on taxpayers’ compliance, and tangibility, reliability, responsiveness, assurance and empathy had significant simultaneously influence on taxpayers’ compliance of KPP Pratama Purwokerto. Refers to these conclusions, it could be implied that as an effort to increase the taxpayers’ compliance, KPP Pratama Purwokerto needs to pay attention on modernization of tax administration and performance of taxation office policies. |
| Kata kunci | Modernization of tax administration, Performance of taxation, Taxpayers’ compliance, KPP Pratama Purwokerto. |
| Pembimbing 1 | Dr. Negina Kencono Putri, M.Si., Ak. |
| Pembimbing 2 | Drs. Taufik Hidayat, M.Si., Ak. |
| Pembimbing 3 | Dr. Eliada Herwiyanti, M. Si., Ak. |
| Tahun | 2015 |
| Jumlah Halaman | 102 |
| Tgl. Entri | 2016-01-12 13:27:00.724633 |