税收管理的现代化影响了纳税人的合规

Muhammad Rizky Giffary
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引用次数: 0

摘要

本研究旨在确定KPP Pratama万隆特加勒加税务管理现代化对纳税人合规的影响。本研究采用调查法与解释法相结合的研究方法。本研究的数据收集技术是通过向受访者发放调查问卷的方式收集原始数据,总样本为100名受访者。本研究采用简单随机抽样的方法进行抽样。采用现实检验、效度检验、正态性检验、回归系数检验、线性回归分析等方法进行数据分析。税务征管现代化对纳税人合规性的影响为43.4%,其余受其他因素的影响。本研究的假设是Ho被拒绝,Ha被接受。从本研究的结果来看,税收现代化对纳税人的合规有积极的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Efek Modernisasi Administrasi Perpajakannterhadap KepatuhannWajib Pajak
This study aims to determine the effect of modernization of tax administration on taxpayer compliance at KPP Pratama Bandung Tegallega. This study uses a survey approach with an explanatory method. The data collection technique in this study is primary data by distributing questionnaires to respondents with a total sample of 100 respondents. Sampling in this study using simple random sampling method. The data analysis technique used is Reality Test, Validity, Normality, Regression Coefficient, and Linear Regression 43.4% of taxpayer compliance is influenced by modernization of tax administration, while the rest is influenced by other factors. The hypothesis in this study shows that Ho is rejected and Ha is accepted. From the results of this study, tax modernization has a positive effect on taxpayer compliance.
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