THE EFFECT OF TAXATION MODERNIZATION ON MOTOR VEHICLE TAXPAYER COMPLIANCE
Keywords:
Modernization of taxation, Taxpayer complianceAbstract
This research aims to find out whether modernization of taxation has an effect on motor vehicle taxpayer compliance. In this study, the taxpayer compliance variable was the dependent variable and the sample in this study was 100 respondents who were taken using the Slovin formula. The method used in this research is a quantitative approach. Primary data in this research was collected through questionnaire data collection techniques and the data analysis technique used in this research was simple regression analysis. The results of this research show that tax modernization has a positive and significant effect on motor vehicle taxpayer compliance.
References
Adriani.2013. Pajak dan Pembangunan. Jakarta: UI Press.
Abdul Hamid. 2010. Panduan Penulisan Skripsi. Cetakan kesatu. Jakarta: FEIS UIN Press
Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro.
Gunadi., dkk. 1997. Perpajakan Buku Dua, Jakarta: Penerbit Fakultas Ekonomu UI
Mardiasmo. 2016. Perpajakan Edisi Revisi Tahun 2016. Yogyakarta:Penerbit Andi.
Rahayu, Siti. 2013 Perpajakan Indonesia. Yogyakarta: Graha Ilmu.
Septiyani Nur Khasanah. 2013. Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pada Kantor Wilayah Direktorat Jenderal Pajak Daerah Istimewa Yogyakarta Tahun 2013.
Sony Devano dan Siti Kurnia Rahayu. 2006. Perpajakan: Konsep, Teori, Dan Isu. Jakarta: Kencana Prenada Media.
Sophar Lumbantoruan. 1996. Akuntansi Pajak, Edisi Revisi, Jakarta: Penerbit Gramedia.
Sugiyono. 2010. Metode Penelitian Pendidikan, Cetakan Kesembilan. Alfabeta, Bandung:
Sulistyawati, A. 2013. Asuhan Kebidanan Pada Masa Kehamilan. Jakarta : Salemba Medika.
Tryana A.M.Tiraada. 2013. Kesadaran Perpajakan, Sanksi Pajak, Sikap Fiskus Terhadap Kepatuhan WPOP Di Kabupaten Minahasa Selatan.
Waluyo. 2014. Perpajakan Indonesia. Jakarta: Salemba Empat.
Widi Widodo, dkk. 2010. Moralitas, Budaya, dan Kepatuhan Pajak. Bandung: Alfabeta.
