PRIHANDIANI, DESTY DWI P (2020) PENGARUH PEMAHAMAN AKUNTANSI PERPAJAKAN, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK BADAN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of tax accounting understanding, modernization of tax administration and tax sanctions in West Serang KPP Pratama. The responses in this study were 81 approved corporate taxpayers at KPP Pratama Serang Barat. This study uses primary data to obtain information from respondents using probability sampling methods. SPSS 25.0 was used in this study to analyze research consisting of descriptive statistics and hypothesis testing. The results of this study indicate that the understanding of tax accounting has an effect on corporate taxpayer compliance. Meanwhile, the modernization of the tax administration system and tax sanctions has no effect on Corporate Taxpayer Compliance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | This study aims to determine the effect of tax accounting understanding, modernization of tax administration and tax sanctions in West Serang KPP Pratama. The responses in this study were 81 approved corporate taxpayers at KPP Pratama Serang Barat. This study uses primary data to obtain information from respondents using probability sampling methods. SPSS 25.0 was used in this study to analyze research consisting of descriptive statistics and hypothesis testing. The results of this study indicate that the understanding of tax accounting has an effect on corporate taxpayer compliance. Meanwhile, the modernization of the tax administration system and tax sanctions has no effect on Corporate Taxpayer Compliance. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 13 Jul 2022 14:36 | |||||||||
| Last Modified: | 13 Jul 2022 14:36 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/14463 |
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