ISLAM, SYAUQI IQBAL (2020) PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, KESADARAN WAJIB PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus pada Wajib Pajak UMKM yang terdaftar di Kantor Pelayanan Pajak Pratama Kalideres). S1 thesis, Universitas Mercu Buana.
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Abstract
The purpose of this study was to analyze the effect of Modernization of Administrative Systems, Tax Payer Awareness, dan Fiscus Services on Tax Payer Compliance. The object of this research is micro small and medium enterprises that register/are registered at the tax service office Pratama Kalideres. This research was conducted using a sample of 100 questionnaires for micro small and medium enterprises. Determination of the sample using the structural equation model method with criteria determined by researchers is based on the availability of taxpayers in filling out questionnaires and the proximity of taxpayers to researchers. Therefore, the data analysis method uses Partial Least Square. The results of this study note that Fiscus Service variable has a significant effect on tax compliance. While the variable Modernization Tax Administration System and Taxpayer Awareness does not have a significant effect on company value. Keywords: Modernization of Tax Administration System, Taxpayer Awareness, Fiscus Service and Taxpayer Compliance. Tujuan penelitian ini adalah untuk menganalisis pengaruh Modernisasi Sistem Administrasi, Kesadaran Wajib Pajak, dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak. Objek penelitian ini adalah usaha mikro kecil dan menengah yang mendaftarkan/terdaftar di kantor pelayanan pajak pratama kalideres. Penelitian ini dilakukan menggunakan sampel sebanyak 100 kuesioner untuk usaha mikro kecil dan menengah. Penentuan sampel menggunakan metode structural equation model dengan kriteria yang telah ditentukan peneliti didasarkan pada ketersediaan wajib pajak dalam mengisi kuesioner dan kedekatan wajib pajak kepada peneliti. Karena itu, metode analisis data menggunakan Partial Least Square. Hasil penelitian ini diketahui bahwa variabel Pelayanan Fiskus berpengaruh signifikan terhadap kepatuhan wajib pajak. Sedangkan variable Modernisasi Sistem Administrasi Perpajakan dan Kesadaran Wajib Pajak tidak berpengaruh signifikan terhadap nilai perusahaan. Kata Kunci: Modernisasi Sistem Administrasi Perpajakan, Kesadaran Wajib Pajak, Pelayanan Fiskus dan Kepatuhan Wajib Pajak.
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