PENGARUH MODERNISASI ADMINISTRASI, PENERAPAN SELF ASSESSMENT SYTEM, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA KREMBANGAN

Yunitasari, Vina (2019) PENGARUH MODERNISASI ADMINISTRASI, PENERAPAN SELF ASSESSMENT SYTEM, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA KREMBANGAN. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

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Abstract

State revenue from taxes is one of the important components in the framework of independence in financing development, so optimization of tax revenues is one way to mark development originating from within the country. This study aims to examine whether administrative modernization, application of the self assessment system, and taxpayer compliance affect tax revenues. This study uses a quantitative approach. The independent variables used are administration modernization, application of self assessment system, and tax compliance. While the dependent variable in this study is tax revenue. This study uses a questionnaire survey method on 100 individual taxpayer respondents registered at the Tax Service Office Pratama Surabaya Krembangan. The analytical method used is the validity test, reliability test, multiple linear regression analysis, and hypothesis testing with SPSS 25 application tools. The results of this study indicate that administrative modernization, application of self assessment system, and taxpayer compliance have a positive and significant effect on tax revenue .

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Administrative Modernization, Self Assessment System, Taxpayer Compliance, and Tax Revenue
Subjects: Accounting > Tax
Accounting > Tax
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 10 Sep 2020 04:04
Last Modified: 10 Sep 2020 04:04
URI: http://eprints.ubhara.ac.id/id/eprint/569

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