PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA PASAR REBO JAKARTA TIMUR

PRASTIO, BUDHIMAN (2016) PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA PASAR REBO JAKARTA TIMUR. S1 thesis, Universitas Negeri Jakarta.

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Abstract

BUDHIMAN PRASTIO. The Influence Of Modernization Tax Administration Systems To Compliance Taxpayers Individual In Kantor Pelayanan Pajak Pratama Pasar Rebo Jakarta Timur. Skripsi. Jakarta. Study Program of Economics Education, Consentration in Accounting Education, Faculty of Economics, State University of Jakarta 2016. The aim of this research is to determine the influence of modernization tax administration systems to compliance taxpayers individual in kantor pelayanan pajak pratama pasar rebo by using empirical data and facts are valid and reliable This research conduct at kantor pelayanan pajak pratama pasar rebo. The research method use is survey method. The population in this study Taxpayers a private person in kantor pelayanan pajak pratama pasar rebo as many as 3010 people. The sample used as many as 100 people. The sampling technique in this study is incidental sampling. To get data from two variables, researcher using likert scale model for modernization tax administration systems (variable X) and compliance taxpayers (variable Y) Regression equation in this research is Ŷ = 61,41 + 0,34 X. From this equation test requirements analysis conducted by normality test error estimate the regression of Y on X obtained by Liliefors. L count < L table (0,0669 < 0,0805 It mean the data are normally distributed. On the liniearity the regression test we got the result F count (1,22) < F table (1,47) which can be conclude that the regression model is linear. As for the meaningful test obtained F count (13,48) > F table (2,76), indicating that the regression equation means. The test result by using a correlation coefficient of Pearson product moment values obtained r xy = 0,3478. This means there is a positive relationship modernization tax administration systems on compliance taxpayers in kantor pelayanan pajak pratama pasar rebo. From the t-test calculations obtained t count = 3,71 > t table = 1,66 indicating a significant relationship between modernization tax administration systems (variable X) and compliance taxpayers (variable Y). From the calculation result obtained 12,10% coefficient of determination so it can be said that the variable Y compliance taxpayers is determined by the variable X modernization tax administration systems of 12,10%

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