税收特赦和现代行政制度对纳税人合规的影响

Sri Risma Yenny, Pulung Wicaksono
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引用次数: 0

摘要

本研究的目的是寻找税收特赦和现代行政制度对纳税人合规性对楠榜省个人纳税人影响的实证证据。选择的对象是楠榜省拥有NPWP的纳税人。所使用的数据是通过向被调查者发放问卷并使用李克特量表进行处理而获得的原始数据。这项研究的样本是随机抽取的114个人。本研究为定量研究,采用warpppls 3.0测试设备对问卷调查数据进行处理。研究结果表明,税收特赦和现代管理制度对纳税人的合规有显著影响。关键词:税收特赦现代行政制度纳税人合规
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Dampak Amnesti Pajak dan Sistem Administrasi Modern terhadap Kepatuhan Wajib Pajak
The purpose of this study is to find empirical evidence of the impact of tax amnesty and the modern administration system on taxpayer compliance on individual taxpayers in Lampung Province. The object chosen is the taxpayers having NPWP in Lampung Province.   The data  used  are  primary  data  obtained  by  distributing  questionnaires  to respondents and processed with Likert scale. The samples in this study were 114 people taken randomly. This research is a quantitative research with warpPLS 3.0 test equipment to process data obtained from questionnaires. The results of the study show that tax amnesty as well as the modern administration system has a significant effect on taxpayer compliance.                                               Keywords: Tax Amnesty, Modern Administration System, Taxpayer Compliance
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