Sasmita, Djenni and Ismail, Tubagus and Taqi, Muhamad and ZULFIKAR, Rudi (2022) EFFECTIVENESS OF MSAP, FISCUS SERVICES AND TAX SANCTIONS TAX OBLIGATION COMPLIANCE WITH PATRIOTISM AS A VARIABLE INTERVENTION. ICOSTELEM.

	Text (Artikel) Artikel 1.pdf - Published Version Download (207kB)
	Text (Turnitin) Turnitin Cek 1.pdf Download (2MB)

Abstract

This study was to determine how much influence the modernization of the tax administration system (MSAP), tax authorities and tax sanctions on tax compliance through patriotism. The population in this study are taxpayers who have been registered at KPP Serpong Pratama. The sample in this study amounted to 99 respondents who were selected using a simple random sample (Simple Random Sampling). The method of data collection was done by distributing questionnaires for 1 month. The data analysis technique used in this study uses Smart PLS and SPSS software. Tax authorities have a significant effect on taxpayer compliance, while the modernization of the tax administration system and tax sanctions have no significant effect on taxpayer compliance even with patriotism as an intervening variable. Tax authorities have a significant negative effect on tax compliance. The results of this study indicate that service quality has not been able to improve taxpayer compliance in carrying out the obligation to pay and report taxes. The results of this study indicate that service quality has not been able to improve taxpayer compliance in carrying out the obligation to pay and report taxes. Tax administration reform should ideally be a tool to increase taxpayer voluntary compliance, and increase taxpayer confidence. The results of this study indicate that service quality has not been able to improve taxpayer compliance in carrying out the obligation to pay and report taxes. Tax administration reform should ideally be a tool to increase taxpayer voluntary compliance, and increase taxpayer confidence. The results of this study indicate that service quality has not been able to improve taxpayer compliance in carrying out the obligation to pay and report taxes. Tax administration reform should ideally be a tool to increase taxpayer voluntary compliance, and increase taxpayer confidence. Keywords:System Modernization, Fiscal Services, Tax Sanctions, Patriotism and Taxpayer Compliance.

Actions (login required)

View Item