PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM

Jannah, Chinta Nur (2024) PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

The aim of this research is to analyze the influence of the modernization of the tax administration system and tax knowledge on the compliance of individual taxpayers who have businesses registered with the West Bekasi KPP Pratama. This research uses a quantitative type of research using primary data. The purposive sampling method was chosen as the method used to collect data by distributing questionnaires to 103 respondents who were obtained according to predetermined criteria. Multiple linear analysis is the data analysis technique used in this research. The results of this research state that Modernization of the Administration System and Tax Knowledge has a significant positive effect on Taxpayer Compliance. From the results of the research conducted, the researcher has suggestions for further research, adding other independent variables apart from the variables that have been used, conducting research on other research objects and using the interview method in data collection.

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