THE INFLUENCE OF MODERNIZATION OF TAX ADMINISTRATION TO TAXPAYER COMPLIANCE (CASE STUDY KPP PRATAMA REGION PROVINCE YOGYAKARTA)

Sayekti, Fran THE INFLUENCE OF MODERNIZATION OF TAX ADMINISTRATION TO TAXPAYER COMPLIANCE (CASE STUDY KPP PRATAMA REGION PROVINCE YOGYAKARTA). In: International Conference on Entrepreneurship and Business Management.

Text The Influence of modernization tax administration.pdf Download (2MB)

Abstract

Abstract There were many researches about Taxpayer compliance in Indonesia. It was because taxpayer compliance in Indonesia was different among provinces in Indonesia. More ever compare to the neighbor country like Malaysia, and Thailand, taxpayer compliance in Indonesia were the lowest. One of the factors which influence taxpayer compliance is the taxpayer's perception of the services provided by the tax service office. Tax Modernization is one of Government effort to increase the quality of service for the tax payers. Tax Modernization means modernizing and improvement in tax services which include modernizing in structure, in procedure, in strategy and in culture of the organization. This research examined the influence of the tax modernization to the taxpayer’s compliance. The research conducted on taxpayers in the Small Tax office (STO) in Yogyakarta Province. There are 5 Small Tax office in Yogyakarta, namely STO Yogyakarta, STO Sleman, STO Wonosari, STO Bantul and STO Wates. The research use primary data from Taxpayer who registered in that Small Tax Office. The primary data obtained by interview directly with the taxpayer who spread in the 5 STO. The research used multiple regression analysis to determine the influence of each partial modernization aspects of taxation. The results show that the respondent perceptions of the organizational structure and modernization of organizational culture influenced taxpayer compliance. While the modernization strategy of the organization and modernization of organizational procedures didn’t influence taxpayer compliance. Keywords: Taxpayer compliance, modernizing in procedure, structure, strategy and in culture.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	Dra. Fran Sayekti., MBA
Date Deposited:	12 Aug 2023 13:41
Last Modified:	12 Aug 2023 13:41
URI:	http://eprints.uty.ac.id/id/eprint/12618

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