MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK

Lasnofa Fasmi, Fauzan Misra

Abstract


Abstrak: Modernisasi Sistem Administrasi Perpajakan dan Pengaruhnya Pada Tingkat Kepatuhan Pengusaha Kena Pajak. Tujuan dari penelitian ini adalah menganalisa pengaruh dari modernisasi sistem administrasi perpajakan pada tingkat kepatuhan pengusaha kena pajak (PKP), khususnya untuk Pajak Pertambahan Nilai (PPN). Penelitian ini menggunakan convenience sampling dengan 39 responden. Modernisasi sistem administrasi meliputi empat dimensi yaitu struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi. Kepatuhan PKP diukur dengan kepatuhan untuk melakukan pendaftaran, penghitungan dan pembayaran, serta pelaporan dan pembayaran pajak. Temuan menunjukkan bahwa modernisasi sistem administrasi perpajakan secara signifikan berpengaruh pada kepatuhan PKP.

 

Abstract: Tax Administration System Modernization and its Effect on the Level of Compliance of Taxable Entrepreneur. The objective of this research is to analyze the influence of tax administration system modernization on the tax compliance of taxable entrepreneur for Value Added Tax (VAT). Tax administration system modernization consists of four dimensions, namely organizational structure, organizational procedures, organization strategy and organization culture. Tax compliance was measured from compliance in registering, calculation and payment, reporting and to pay tax arrears. This research used a convenience sampling method and collected 39 samples. Data used in this research obtain through questionnaires. Research findings show that tax administration system modernization significantly influence taxpayer compliance. This research also shows that taxpayers have a higher compliance rate in registering and to pay their tax arrears than compliance in payment and reporting.

Keywords


modernisasi; dimensi modernisasi; pkp; ppn; aspek kepatuhan

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