PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN PERAN ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK YANG TERDAFTAR DI KPP PRATAMA ILIR BARAT KOTA PALEMBANG)
Daftar Isi:
- This study aims to determine the effect of modernization of the tax administration system and the role of account representative towards taxpayer compliance (empirical study on individual taxpayer at Pratama Ilir Barat Tax Office Palembang City). The population in this research are Individual Taxpayer (WP OP) registered in Pratama Ilir Barat Tax Office Palembang City. The sample in this research consists of 146 individual taxpayer. Questionnaire distribution is done by convenience sampling method. Analysis tool to test the hypothesis in this study using IBM SPSS Version 22. The results showed that modernization of the tax administration system and the role of account representative had an effect towards taxpayer compliance. Keywords : Modernization of the tax administration, The role of account representative, Taxpayer compliance