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eBA Journal Journal Economic Bussines and Accounting
Article . 2018 . Peer-reviewed
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TAX AWARENESS, MODERN TAX ADMINISTRATION SYSTEM AND TAX SANCTIONS AGAINST TAXPAYER COMPLIANCE

Authors: Riana Rachmawati Dewi; Endang Masitoh; Zulaicha Efrita Saraswati;

TAX AWARENESS, MODERN TAX ADMINISTRATION SYSTEM AND TAX SANCTIONS AGAINST TAXPAYER COMPLIANCE

Abstract

The purpose of this research is to know the influence of the consciousness of tax, the tax administration system and modern taxation sanctions against taxpayer compliance. The sample used in this study the taxpayer in the city of Surakarta. The technique of sampling is done using a purposive sampling of the dwarf. The sample of respondents in the study were 40 tax payers. Methods of analysis used was multiple linear regression analysis. Results of the study the feasibility test model (F test) shows that the independent variable (the awareness of tax, the tax administration of the modern sisem and tax penalties) influential and significantly to the dependent variables (compliance with tax payers). The results of the research hypothesis test (test t) indicates that the variable tax consciousness and modern tax administration system and significant effect against taxpayer compliance, while variable tax sanctions had no effect and no significant against taxpayer compliance.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
1
Average
Average
Average
gold