Authors:

Ni Putu Ira Prananti, Ni Ketut Rasmini

Abstract:

“The purpose of this study was to determine the effect of the tax administration system, the service tax authorities and the use of e-SPT on taxpayer compliance. This research was conducted at the Tax Office Primary Gianyar. The number of samples taken 118 registered Taxpayer and using e-SPT in their tax reporting. Determination Technique selected samples using incidental sampling method. Data collected through interviews, documentation and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the modernization of the tax administration system, the service tax authorities and the use of e-SPT positive effect on the level of taxpayer compliance.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-9525

Published

2014-12-08

How To Cite

IRA PRANANTI, Ni Putu; RASMINI, Ni Ketut. PENGARUH SISTEM MODERNISASI ADMINISTRASI PERPAJAKAN, PELAYANAN FISKUS DAN PENGGUNAAN E-SPT TERHADAP KEPATUHAN PAJAK.E-Jurnal Akuntansi, [S.l.], v. 9, n. 3, p. 754-771, dec. 2014. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-9525. Date accessed: 28 Aug. 2025.

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Issue

Vol 9 No 3 (2014)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License