INFLUENCE OF TECHNOLOGY MODERNIZATION OF TAXATION ADMINISTRATION AND SOCIALIZATION OF TAXATION ON TAXPAYER COMPLIANCE (Case Study at KPP Pratama Bandung Cibeunying)
Keywords:
Technology modernization of taxation administration, compliance of taxpayers, socialization of taxationAbstract
This research aims to : 1) See the impact of modern technology on tax administration and tax socialization on taxpayer compliance. 2) Know what impact tax socialization has on taxpayer compliance. The research site was conducted at the Office of Tax Services (KPP) Pratama Bandung Cibeunying. The independent variable in the study is the impact of the technology used to modernize the tax administration, while the dependent variable is personal compliance by taxpayers. The method used in this study is an explanatory method with a survey approach. In this study, the population used is a taxpayer who is registered with the Pratama Bandung Cibeunying Tax Services Office (KPP). The type of data used in this research is quantitative. Data were collected using questionnaire techniques. The number of samples in this study was 30 respondents. Sampling is done by purposive sampling method. The data analysis methods used by researchers are multiple linear regression analysis, validity test, rehabilitation test, classical assumption test, coefficient of determination (R2 test), f test and t test. From the results of the investigation it appears that the modernization technology of the tax administration has no effect on the compliance of the taxpayers in the Pratama Bandung Cibeunying Tax Services Office (KPP). While tax socialization affects taxpayer compliance in the Pratama Bandung Cibeunying Office of Tax Services (KPP).
Downloads
References
Bukkuri, A., Optimal control analysis of combined chemotherapy-immunotherapy treatment regimens in a PKPD cancer evolution model. Biomath, 2020. 9(1): p. 1-12 DOI: https://doi.org/10.11145/j.biomath.2020.08.173.
Tokeyeva, A., D. Rayev, and D. Dauen, BELT AND ROAD: BENEFITS AND PROSPECTS FOR KAZAKHSTAN. Central Asia & the Caucasus (14046091), 2020. 21(1) DOI: https://doi.org/10.37178/ca-c.20.1.07.
Cesarec, I., R. Mikac, and D. Spevec, The Concept of Human Security as a Basis for the Application of Big Data Concept in Establishment of Early Warning System for Crisis Management in the Republic of Croatia. Croatian International Relations Review, 2020. 26(86): p. 72-95 DOI: https://doi.org/10.37173/cirr.26.86.3.
Lobão, J. and A.I. Costa, Do Fixed-Income ETFs Overreact? Evidence of Short-term Predictability following Extreme Price Shocks. Cuadernos de Economía, 2020. 43(122): p. 131- 144 DOI: https://doi.org/10.32826/cude.v42i122.145.
Abulela, M.A.A. and M.M. Harwell, Data Analysis: Strengthening Inferences in Quantitative Education Studies Conducted by Novice Researchers. Educational Sciences: Theory and Practice, 2020. 20(1): p. 59-78 DOI: https://doi.org/10.12738/jestp.2020.1.005.
Moskowitz, S. and J.-M. Dewaele, The role of intellectual humility in foreign language enjoyment and foreign language classroom anxiety. Eurasian Journal of Applied Linguistics, 2020. 6(3): p. 521-541.
Masyhur, H., The Effect of Modern Tax Administration System on Taxpayer Compliance. Jurnal Ilmu Manajemen Dan Bisnis, 2013. 4(1).
Patalinghug, M.E., et al., Curfew Implementation: Extent, Impact, Problems and Solutions in a Town in the Philippines. International Journal of Criminal Justice Sciences, 2021. 16(1): p. 64-83 DOI: https://doi.org/10.1007/s12129-008-9043-0.
Wahyudin, D., Modernization of Tax Administration in the Context of Optimizing Digital-Based Tax Services. Jurnal Pajak Vokasi (JUPASI), 2020. 1(2): p. 119-125.
Zhanbulatova, R., et al., THE ENERGY VECTOR OF KAZAKHSTAN-RUSSIA RELATIONS IN THE CONTEXT OF GLOBAL CHANGES ON THE INTERNATIONAL ENERGY MARKET.Central Asia and the Caucasus, 2020. 21(2): p. 121-130 DOI: https://doi.org/10.37178/ca- c.20.2.11.
Martinez, M., Non-agricultural diversification, mobile phone adoption and income in rural Mexico. Cuadernos de Economía, 2020. 43(123): p. 327-340.
Çağatay, S. and İ.H. Erten, The relationship between ideal L2 self, achievement attributions and L2 achievement. Eurasian Journal of Applied Linguistics, 2020. 6(3): p. 337-359 DOI: https://doi.org/10.32601/ejal.834642.
Gadekar, S.S., S.B. Sapkal, and B.R. Madje, HEPES BUFFER MEDIATED SYNTHESIS OF 3, 4- DIHYDRO-3, 3-DIMETHYL-9-ARYLACRIDIN-1-ONES. EUROPEAN CHEMICAL BULLETIN,2020. 9(1): p. 6-9 DOI: https://doi.org/10.17628/ecb.2020.9.6-9.
Arikunto, S., Research Procedure A Practical Approach, Jakarta: Rineka Cipta, Cet. Ke-13, 2010.
Rana, E.K. and M.J. Islam, NGO Discourses of Extrajudicial Killings and Enforced Disappearances in Bangladesh. International Journal of Criminal Justice Sciences, 2021. 16(1): p. 110-126 DOI: https://doi.org/10.1007/s12129-008-9043-0.
Sudrajat, A. and A.P. Ompusunggu, Utilization of information technology, tax socialization, tax knowledge, and tax compliance. Jurnal Riset Akuntansi & Perpajakan (JRAP), 2015. 2(02): p. 193- 202.
Suard, I.G.W., Challenges of Implementing Deradicalisation Programs for Terrorist Prisoners: An Examination of Indonesian Prison Officers' Experiences. International Journal of Criminal Justice Sciences, 2020. 15(2): p. 173-190.
Nurlaela, L., The Effect of Taxpayer Awareness and Tax Service Quality on Motor Vehicle Taxpayer Compliance at the Garut Regency Samsat Office. Jurnal Wacana Ekonomi Nurlaela, 2017. 17(01).
Putri, N.P., A. Tanno, and R. Kurniawan, Effect of Modern Tax Administration System, Tax Accountability and Sanctions on Taxpayer Compliance. Jurnal Benefita, 2019. 4(2): p. 386-398.
Setiyoningrum, A.T., J. Tinangon, and H.R.N. Wokas, Analysis of the Effect of Tax Socialization, Quality of Fiscus Service and Tax Sanctions on Individual Taxpayer Compliance at the Manado Pratama Tax Service Office. GOING CONCERN: JURNAL RISET AKUNTANSI, 2014. 9(4).
Yunaida, E., The Influence of Brand Image on Consumer Loyalty of Evalube Lubricating Oil Products in Langsa City. Jurnal Manajemen dan Keuangan, 2017. 6(2): p. 798-807.
Tumitit, A.A., Volunteer Probation Assistants' Awareness of Functions and Problems encountered alongside Probation and Parole Officers. International Journal of Criminal Justice Sciences, 2020. 15(1): p. 142-156.
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Author
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
