Determinant of Tax Payer Compliance in KPP Pratama Makassar Utara

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Published: Oct 1, 2019
DOI: https://doi.org/10.37715/jaef.v1i1.996
Keywords:
e-spt, e-faktur, tax knowledge, tax compliance, KPP.

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Anthony Holly
University of Atma Jaya Makassar
Maouren Angel Soewandi
University of Atma Jaya Makassar
Lukman Tuwo
University of Atma Jaya Makassar

Abstract

This research aims to determine (1) the influence of Modernization tax administration system on taxpayer compliance in the KPP Pratama Makassar Utara, (2) the influence of tax knowledge on taxpayer compliance in the KPP Pratama Makassar Utara. The research data obtained from questionnaire were distributed to taxpayer in the KPP Pratama Makassar Utara. The sample determined by using purposive sampling with a sample size of 97 respondents. Further data have been obtained, tested by using multiple linear regression analysis. The results of hypothesis test prove that modernization tax administration system has positive impact on the taxpayer compliance and tax knowledge has positive impact on the taxpayer compliance.

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How to Cite
Holly, A., Soewandi, M. A., & Tuwo, L. (2019). Determinant of Tax Payer Compliance in KPP Pratama Makassar Utara. Journal of Accounting, Entrepreneurship and Financial Technology (JAEF), 1(1), 15–38. https://doi.org/10.37715/jaef.v1i1.996
Issue
Vol. 1 No. 1 (2019): Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
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Articles


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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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