Pengaruh sistem administrasi pajak modern, kepuasan wajib pajak, penegakan sanksi pajak, dan keadilan distributif terhadap kepatuhan wajib pajak

Authors

  • Anis Azkiyah Zulfa UIN Maulana Malik Ibrahim Malang

Keywords:

Modern tax administrasion, tax compliance, technology system, tax procedure, tax services.

Abstract

This study aims to analyze the impact of the modern tax administration system on taxpayer compliance at the Kantor Pelayanan Pajak Pratama Jakarta. A quantitative approach was used with a survey method targeting registered taxpayers. The results show that the use of modern tax technology, simplification of procedures, and improved services significantly influence taxpayer compliance. The study concludes that tax system modernization encourages higher tax compliance.

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Published

2024-10-31

How to Cite

Zulfa, A. A. (2024). Pengaruh sistem administrasi pajak modern, kepuasan wajib pajak, penegakan sanksi pajak, dan keadilan distributif terhadap kepatuhan wajib pajak. Maliki Interdisciplinary Journal, 2(10), 365–372. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/11483

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