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PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi Pada Kantor Pelayanan Pajak Pratama Kendari)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 3 No. 2 (2020)

DOI
10.33772/jak-uho.v3i2.13285
ISSN
2503-1635
Published
2020-08-05
Publisher
Universitas Halu Oleo
Language
eng

Abstract

This study aims to determine the effect of the modernization of the tax administration system on corporate taxpayer compliance at the Pratama Kendari Tax Service Office. Respondents' perceptions were measured by answers to questionnaires that used a 5-point Likert scale measurement. The statistical method used to test the hypothesis is simple linear regression analysis. The results of this study indicate that the modernization of the tax administration system has significant effect on corporate taxpayer compliance.This shows that if the modernization of the tax administration system goes well, it will increase corporate taxpayer compliance.

Collaboration network of the authors

29 authors · 60 co-authorship links

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  • Politeknik Negeri Madiun
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Andi Basru WawoAffiliation unknown3
Muhalip -Affiliation unknown1
Mulyati AkibAffiliation unknown1
Yuli Lestari LabanguAffiliation unknown1
Rika AmaliaAffiliation unknown1
Sulvariany TamburakaAffiliation unknown1
Adol PinaAffiliation unknown1
Lilis JuliaAffiliation unknown1
Ulfa RahmawatiPoliteknik Negeri Madiun1
Ishak AwaluddinAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Wa Ode Mustika RatuAffiliation unknown1
Febby Annisa SaraswatiAffiliation unknown1
Ayu LestariAffiliation unknown1
Nur AsniAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Fendi FendiAffiliation unknown1
Wa Ode HasriatiAffiliation unknown1
Sitti Sitti NurnaluriAffiliation unknown1
Esy KarsiniAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Mildayanti MildayantiAffiliation unknown1
Wa Ode AswatiAffiliation unknown1
Asniyar AsniyarAffiliation unknown1
Muntu AbdullahAffiliation unknown1
Andi NazarullahAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Oct 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi Pada Kantor Pelayanan Pajak Pratama Kendari)</dc:title>
	<dc:creator>Hasbuddin, Hasbuddin</dc:creator>
	<dc:creator>Nurdin, Emillia</dc:creator>
	<dc:creator>Haris, Capriyani</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine the effect of the modernization of the tax administration system on corporate taxpayer compliance at the Pratama Kendari Tax Service Office. Respondents' perceptions were measured by answers to questionnaires that used a 5-point Likert scale measurement. The statistical method used to test the hypothesis is simple linear regression analysis. The results of this study indicate that the modernization of the tax administration system has significant effect on corporate taxpayer compliance .This shows that if the modernization of the tax administration system goes well, it will increase corporate taxpayer compliance.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-05</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13285</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v3i2.13285</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 3, No 2 (2018): Oktober 2018</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v3i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13285/9181</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>