THE EFFECT OF TAXPAYER AWARENESS AND MODERNIZATION OF TAX ADMINISTRATION SYSTEM ON PERSONAL TAXPAYER COMPLIANCE

Authors

  • Violitta Putri Pratiw
  • Mirna Maryani
  • Rosalina Dewi Agustin
  • Bambang Prasetyo
  • SendiGusnandar Arnan

Abstract

Factors that tested in this research were taxpayer awareness and modernization of taxation
administration system as the independent variables while personal taxpayer compliance as a
dependent variable. The research method used descriptive method. The population in this study
was 136.366 taxpayer. The sample of this study consisted of 103taxpayer. The data used in this
research was the primary data. The sample research technique used in this research was
nonprobability sampling with purposive sampling method. Data method used in this research
was multiple linear regression analysis. Partial research results showed that taxpayer awareness
have not effect on personal taxpayer compliance, modernization of taxation administration
system have effect on personal taxpayer compliance. Simultaneously, taxpayer awareness and
modernization of taxation administration system have Effect on personal taxpayer compliance.

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Published

2020-12-20

How to Cite

Violitta Putri Pratiw, Mirna Maryani, Rosalina Dewi Agustin, Bambang Prasetyo, & SendiGusnandar Arnan. (2020). THE EFFECT OF TAXPAYER AWARENESS AND MODERNIZATION OF TAX ADMINISTRATION SYSTEM ON PERSONAL TAXPAYER COMPLIANCE. PalArch’s Journal of Archaeology of Egypt / Egyptology, 17(4), 2741-2748. Retrieved from https://archives.palarch.nl/index.php/jae/article/view/3826

Issue

Vol. 17 No. 4 (2020): PalArch’s Journal of Archaeology of Egypt/Egyptology

Section

Articles