Pengaruh Sistem Administrasi Perpajakan Modern dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Orang Pribadi - Surya Puspita Dewi, Ni Luh Putu Dessy (Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2017)