PENGARUH PENERAPAN E-SPT, ADMINISTRASI PERPAJAKAN MODERN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine the effect of implementation of e-SPT, modern tax administration system and tax sanction on taxpayers’ compliance at Pratama Tax Office, Pabean Cantikan, Surabaya. The population was personal and institutional taxpaters which were listed on Pratama Tax Office, Pabean Cantikan, Surabaya. Moreover, the data collection technique used purposive sampling, in which the sample was based on criteria given. So that, the sample was considered properly, Furthermore, according to its sampling, there were 94 samples. At this point, the data were primary. In other words, the researcher went directly to collect data from taxpayers who came to Pratama Tax Office, Pabean Cantikan, Surabaya. Furthermore, the instrument used questionnaires which were distributed to taxpayers. The research result cocluded the implementation of e-SPT, modern tax administration system and tax sanction had positive effect on personal taxpayers’ compliance at Pratama Tax Office, Pabean Cantikan, Surabaya.
Keywords: implementation of e-spt, modern tax administration, tax Sanction, taxpayers’ compliance