Dampak Amnesti Pajak dan Sistem Administrasi Modern Terhadap Kepatuhan Wajib Pajak
DOI:
https://doi.org/10.25181/prosemnas.v2018i0.1142Abstrak
The purpose of this study was to find empirical evidence of the impact of tax amnesty and the modern administration system on taxpayer compliance on individual taxpayers in Lampung Province. The object chosen is the taxpayer who already has an NPWP in Lampung Province. The data used are primary data obtained by distributing questionnaires to respondents with Likert scale. The sample in this study were 114 people. Samples were taken randomly (rendom sampling). This research is a quantitative research with warpPLS 3.0 test equipment, to process data obtained from questionnaires. The results of the study show that tax amnesty has a significant effect on taxpayer compliance, as well as the modern administration system has a significant effect on taxpayer compliance. Keywords: Tax Amnesty, Modern Administration System, Taxpayer ComplianceUnduhan
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