Zuhdi, Muhammad Imam
LPPM STIE Muhammadiah Bandung

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PENGARUH MODERNISASI SISTEM ADMINISTRASI DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BANDUNG X Zuhdi, Muhammad Imam; Suryadi, Dedi; Yuniati, Yuniati
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 3 No 1 (2019): Januari - April 2019
Publisher : LPPM STIE Muhammadiah Bandung

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Abstract

This research was conducted to see how much influence the modernization of the administration system and tax sanctions on individual taxpayer compliance. The benefits of this research are to increase knowledge for researchers, provide input and information to the Bandung X Pratama Tax Service Office about the modernization of the tax administration system, taxation sanctions, and taxpayer compliance, especially private individuals. And the benefits for academics are a reference in conducting further research. The research method used is multiple linear regression methods, and data collection techniques by distributing questionnaires to the tax service section section employees and employees of the tax supervision and consulting section. The results of the regression coefficient prove that the modernization of the administrative system affects the compliance of individual taxpayers and tax sanctions affect the compliance of individual taxpayers. As well as the Modernization of the Administration System and Tax Sanctions together affect the Compliance of Individual Taxpayers at KPP Pratama Bandung X.