relation: https://eprints.untirta.ac.id/51008/
title: PENGARUH REFORMASI ADMINISTRASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA PAJAK PENGHASILAN DI KPP PRATAMA SERANG BARAT
creator: Adiyatma, Kevin
subject: Public Administration
subject: HJ Public Finance
description: This study aims to analyze the influence of tax administration reform and taxation knowledge on the compliance of individual taxpayers with income tax obligations at KPP Pratama Serang Barat. The research was motivated by the low registration rate of individual taxpayers, suboptimal annual tax return (SPT) reporting, and complaints regarding the quality of tax administrative services. A quantitative approach was employed, utilizing survey methods with data collected through questionnaires distributed to registered individual taxpayers at KPP Pratama Serang Barat. Data analysis was conducted using multiple linear regression techniques to examine the relationships among variables. The results showed that tax administration reform has a significant positive effect on taxpayer compliance. Tax knowledge is also proven to have a significant positive effect on individual taxpayer compliance. Each variable of tax administration reform and tax knowledge has an influence of 32.43% and 20.07% of the total 52.5% (R Square) or 61.77% and 38.23% of the total 100% (relative contribution). Together, the two variables have a significant effect on the level of taxpayer compliance with an influence of 52.5% (coefficient of determination/R Square). These results suggest that continued efforts to improve administrative reform and enhance public tax literacy are essential to optimizing state revenue from the taxation sector.
date: 2025
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/51008/1/Kevin%20Adiyatma_6661210102_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/51008/2/Kevin%20Adiyatma_6661210102_01.pdf
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identifier: https://eprints.untirta.ac.id/51008/3/Kevin%20Adiyatma_6661210102_02.pdf
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identifier: https://eprints.untirta.ac.id/51008/4/Kevin%20Adiyatma_6661210102_03.pdf
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identifier: https://eprints.untirta.ac.id/51008/5/Kevin%20Adiyatma_6661210102_04.pdf
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identifier: https://eprints.untirta.ac.id/51008/6/Kevin%20Adiyatma_6661210102_05.pdf
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identifier: https://eprints.untirta.ac.id/51008/7/Kevin%20Adiyatma_6661210102_Ref.pdf
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identifier: https://eprints.untirta.ac.id/51008/8/Kevin%20Adiyatma_6661210102_Lamp.pdf
identifier:   Adiyatma, Kevin  (2025) PENGARUH REFORMASI ADMINISTRASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA PAJAK PENGHASILAN DI KPP PRATAMA SERANG BARAT.  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.