| dc.contributor.advisor | TAHAR,AFRIZAL | |
| dc.contributor.author | PRASETYO, ADITYA DWI | |
| dc.date.accessioned | 2017-07-28T02:20:18Z | |
| dc.date.available | 2017-07-28T02:20:18Z | |
| dc.date.issued | 2017-04-21 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/12037 | |
| dc.description | This research was aimed at examining and obtaining empirical evidence
about the effect of modernization of tax administration system from the aspect of
modernization of organization structure, modernization of organization
procedure, modernization of organization strategy, modernization of organization
culture and motivation to pay tax towards compliance of individual taxpayers in
Pratama Tax Office of Purworejo, Central Java.
The samples of the research consist of individual taxpayers who are listed
in Pratama Tax Office of Purworejo, Central Java. 100 questionnaires were
distributed to 100 individual taxpayers. There were 96 questionnaires which
could be processed. This research employed convenience sampling method.
The method used to analyze the data was double linear regression using
SPSS 23.00. The data were analyzed using classical assumption: normality test,
multicollinearity test, and heteroscedasticity test.
The result of the research shows that modernization of organization
structure, modernization of organization culture, and motivation to pay tax has
positive effect towards compliance of individual taxpayers, but modernization of
organization procedure and modernization of organization structure do not affect
compliance of individual taxpayers. | en_US |
| dc.description.abstract | Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris
mengenai pengaruh modernisasi sistem administrasi perpajakan dari aspek
modernisasi struktur organisasi, modernisasi prosedur organisasi, modernisasi
strategi organisasi, modernisasi budaya organisasi dan motivasi membayar pajak
terhadap kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak
Pratama Purworejo Jawa Tengah.
Sampel dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang
terdaftar di Kantor Pelayanan Pajak Pratama Purworejo Jawa Tengah. Kuesioner
disebarkan sebanyak 100 kuesioner untuk 100 Wajib Pajak Orang Pribadi.
kuesioner yang dapat diolah sebanyak 96 kuesioner. Penelitian ini menggunakan
metode convenience sampling.
Metode yang digunakan dalam menganalisis data yaitu regresi berganda
dengan menggunakan SPSS 23.00. Teknik analisis data menggunakan uji asumsi
klasik: uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas.
Hasil penelitian ini menunjukkan bahwa: modernisasi struktur organisasi,
modernisasi budaya organisasi dan motivasi membayar pajak berpengaruh positif
terhadap kepatuhan Wajib Pajak Orang Pribadi, sedangkan modernisasi prosedur
organisasi dan modernisasi strategi organisasi tidak berpengaruh terhadap
kepatuhan Wajib Pajak Orang Pribadi | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Modernisasi Sistem Administrasi Perpajakan, Motivasi Membayar Pajak, Kepatuhan Wajib Pajak Orang Pribadi. Modernization Of Tax Administration System, Motivation To Pay Tax, Compliance Of Individual Taxpayers | en_US |
| dc.title | PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI | en_US |
| dc.title.alternative | (STUDI EMPIRIS PADA KPP PRATAMA PURWOREJO JAWA TENGAH) | en_US |
| dc.type | Thesis
SKR
F E
349 | en_US |
