Pengaruh Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Perusahaan pada Kpp Pratama Bandung Bojonagara
Format: | jou |
---|---|
Terbitan: |
#CREATOR_ORGNAME#
, 2013
|
Subjects: | |
Online Access: |
http://digilib.polban.ac.id\/download.php?id=6017 |
Daftar Isi:
- This study aims to demonstrate empirically how much influence the independent variable Modernization Tax Administration against the Company Taxpayer Compliance by the Minister of Finance No.192/PMK.03/2007Article1. This research included in this type of descriptive-analytical study, there search aimed to describe completely and clearly about the characteristics of the problems with the relationship between variables through a hypothesis testing, so that the method used is the explanatory survey research using population to explain the relationship between variables in the population using a questionnaire as a data collection instrument to obtain primary data to be tested. The hypothes is was tested by using simple regression analysis. A study of 376 corporate taxpayers and tax authorities (35 people) consisting of 20 Account Representatives and 15 tax auditors in KPP Pratama Bandung Bojonagara provide results that Modernization Tax Administration have a positive significant influence on the Company Taxpayer Compliance.