Skripsi

PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN, PERSEPSI PEMERIKSAAN PAJAK, DAN SANKSI PAJAK, TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KARYAWAN PT X

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This study aims to analyze the effect of tax administration modernization, tax audit perceptions, and tax sanctions on individual taxpayer compliance among employees of PT X. The object of this study is the employees of PT X. Using a random sampling method, the study involved 100 respondents as the research sample. The independent variables in this study are tax administration modernization, tax audit perceptions, and tax sanctions, while the dependent variable is taxpayer compliance. This research employs a quantitative approach with primary data collected through questionnaires. The data were analyzed using multiple linear regression analysis with SPSS version 31 as the analytical tool. The results indicate that tax administration modernization, perceptions of tax audits, and tax sanctions have a positive and significant effect on individual taxpayer compliance among employees of PT X, both partially and simultaneously.

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Availability

Detail Information

Series Title

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Call Number

T2011202026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xx, 110 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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