PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, KECERDASAN SPIRITUAL TERHADAP KETEPATAN PEMBAYARAN WAJIB PAJAK

Abstract

This research aimed to examine the effect of modernizing the tax administration system and spiritual intelligence on the accuracy of UMKM tax payments in the Semambung village, Gedangan, Sidoarjo. The research was quantitative. Moreover, the research sample used a purposive sampling method i.e., a sample selection with determining criteria given. In line with that, there were 50 samples of UMKM at Semambung village, Gedangan, Sidoarjo. Furthermore, the research data used primary data was taken from questionnaires which directly distributed to the respondents. Additionally, the research independent variable used the tax administration system and spiritual intelligence, meanwhile, the research dependent was the accuracy of tax payments. In addition, the data analysis technique used multiple linear and classical assumption tests consisting of normality, multicollinearity, and heteroscedasticity with SPSS 23. The research result concluded that modernizing the tax administration system and spiritual intelligence had a positive effect on the accuracy of UMKM tax payments in the Semambung village, Gedangan, Sidoarjo.