Dampak Amnesti Pajak dan Sistem Administrasi Modern terhadap Kepatuhan Wajib Pajak
DOI:
https://doi.org/10.25181/esai.v13i1.1268Abstrak
The purpose of this study is 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 taxpayers having NPWP in Lampung Province. The data used are primary data obtained by distributing questionnaires to respondents and processed with Likert scale. The samples in this study were 114 people taken randomly. 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 as well as the modern administration system has a significant effect on taxpayer compliance.Unduhan
Referensi
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Undang-Undang Amnesti pajak Nomor 11 Tahun 2016 Tentang Pengampunan Pajak pada tanggal 1 Juli 2016.
Skripsi, Tesis, Desertasi
Arum, Jarijanti Puspa And Zulaikha (2012), Pengaruh Kesadaran Wajib Pajak, Pelayanan fiscus, dan Sangsi Pajak TerhadapKepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas (Studi Di Wilayah Kpp Pratama Cilacap. Undergraduate thesis, Fakultas Ekonomika dan Bisnis, Universitas Diponogoro
Publikasi elektronik
Misbakhun. 2017. Penerimaan Pajak Capai 81 Persen dari Target 2016. Diunduh pada tanggal 17 Juni 2016, pada laman http://bisnis.liputan6.com/read/2693979/penerimaan-pajak-capai-81- persen-dari-target-2016
Sitopu, Saryah M. Menjelang Tutup Tahun, DJP Kanwil Bengkulu - Lampung Terima Setoran Pajak Mencapai Rp6,898 Triliun. Diunduh tanggal 3 Februari 2019 dari laman https://www.saibumi.com/artikel-71375-menjelang-tutup-tahun-djp-kanwil-bengkulu--lampung-terima-setoran-pajak-mencapai-rp6898-triliun.html
