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PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI DI KANTOR PELAYANAN PAJAK PALEMBANG ILIR BARAT)

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The purpose of this research is to determine the influence of modernizing tax administration system and spiritual quotient toward the level of individual taxpayers compliance in Kantor Pelayanan Pajak Palembang Ilir Barat either partially or simultaneously. The population of this reseach was 8.856 individual taxpayers who submit SPT 1770 to Kantor Pelayanan Pajak Palembang Ilir Barat. This reseach uses incidental sampling method and sample size used was 100 individual taxpayers who met by reseacher accidently. The data analysis technique in this reseach is multiple linier regression, F test, t test and coefficient of determination test (R2). The results of this research indicate that modernizing tax administration system and spiritual quotient simultaneously affect the level of individual taxpayers compliance. While the partial modernizing tax administration system affect significantly and positively the level of individual taxpayers compliance, and spiritual quotient do not affect significantly and positively the level of individual taxpayers compliance. Coefficient determination (R2) value in this research was 57.1%.

Availability
Inventory Code Barcode Call Number Location Status
1407001890T17399T173992014Central Library (Referens)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T173992014
Publisher
Inderalaya : Prodi Manajemen Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xi, 122 hlm.: Ilus., tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
336.240 7
Content Type
Text
Media Type
unmediated
Carrier Type
unspecified
Edition
-
Subject(s)
Modernisasi Sistem Administrasi Perpajakan
Manajemen
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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