THE EFFECT OF SELF ASSESSMENT SYSTEM, TAX SANCTIONS AND TAX MODERNIZATION ON TAXPAYER COMPLIANCE AT KP2KP TONDANO (Tax Service, Counseling and Consultation Office)
Keywords:
Self Assessment System, Tax Sanctions, Tax Modernization, Taxpayer ComplianceAbstract
The purpose of this study is to examine how the self-assessment system, tax penalties, and tax modernization impact taxpayer compliance in KP2KP Tondano, which is considered low and affects suboptimal tax revenue. A quantitative method is used in this research. The population consists of all taxpayers in KP2KP Tondano, and the sample of taxpayers in KPP Pratama Semarang Timur is taken through non-probability sampling. The primary data is analyzed using multiple linear regression after being collected through one hundred questionnaires. The results show that the self-assessment system (X1) does not significantly impact taxpayer compliance; tax penalties with a t-count greater than the t-table (1.870 > 1.661) at a significance level of 0.065 > 0.05. (X2) significantly impacts taxpayer compliance, with a t-count greater than the t-table (3.332 > 1.661) at a significance level of 0.001 < 0.05; and tax modernization (X3) significantly and positively impacts taxpayer compliance with 0.341 > 1.661 at a significance level of 0.001 < 0.05.
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