PENGARUH JENIS PEKERJAAN WAJIB PAJAK, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN SANKSI PAJAK TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA MEDAN POLONIA
| dc.contributor.author | Depari, Rapta Abed Nego | |
| dc.date.accessioned | 2022-07-13 | |
| dc.date.available | 2022-07-13 | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/259/pengaruh-jenis-pekerjaan-wajib-pajak-modernisasi-sistem-administrasi-perpajakan-dan-sanksi-pajak-terhadap-motivasi-wajib-pajak-orang-pribadi-pada-kpp-pratama-medan-polonia | |
| dc.description.abstract | Motivation of individual taxpayers will be higher with tax sanctions if the taxpayer intentionally does not pay taxes by covering his assets. The need for tax audits conducted by tax officials has the possibility of influencing the motivation of individual taxpayers to pay income tax. The taxpayer's work system, modernization of the tax administration system, and tax sanctions are nothing but guard fences so that taxpayers remain in the corridor of taxation regulations. Besides this law enforcement is an effort to create justice through the application of tax regulations in a fair, consistent and consistent manner, the values demanded in the future era. So the main goal is to test and improve tax compliance of a taxpayer, meaning that the examination is an interaction between the examiner and the taxpayer. The population in this study amounted to 22,481 and the sample of this study was 100 taxpayers using the Slovin method. The analysis technique used is multiple linear regression. The results of the study indicate that the motivation of individual taxpayers in Medan Polonia KPP can occur when considering the type of work of taxpayers, modernizing the tax administration system and tax sanctions together. The results of this study accept the hypothesis (Ha) which states that the type of taxpayer work, modernization of the tax administration system and tax sanctions simultaneously influence the motivation of individual taxpayers. This means that the more aware of the importance of taxes, the higher the type of taxpayer's work, the modernization of the tax administration system and tax sanctions, the faster the Primary Tax Office in reporting the results of taxpayers to the public. Keywords: Taxpayer Job Types, Modernization of Tax Administration Systems, Tax Sanctions, Motivation of Individual Taxpayers | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Taxation | en_US |
| dc.title | PENGARUH JENIS PEKERJAAN WAJIB PAJAK, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN SANKSI PAJAK TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA MEDAN POLONIA | en_US |
| dc.type | Skripsi | en_US |
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