Nurfanani, Arruuman (2013) Pengaruh Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Malang. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian Ini Bertujuan: 1) Untuk Mengetahui Modernisasi PerpajakanYang Meliputi Struktur Organisasi, Business Process Dan Teknologi Informasi Serta Komunikasi, Manajemen Sumber Daya Manusia Dan Pelaksanaan Good Governance Berpengaruh Secara Simultan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Malang. 2) Untuk Mengetahui Modernisasi Perpajakan Yang Meliputi Struktur Organisasi, Business Process Dan Teknologi Informasi Serta Komunikasi, Manajemen Sumber Daya Manusia Dan Pelaksanaan Good Governance Berpengaruh Secara Parsial Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Malang. 3) Untuk Mengetahui Faktor Yang Berpengaruh Dominan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Malang. Jenis Penelitian Yang Digunakan Yaitu Penelitian Kuantitatif, Yaitu Variabelvariabel Yang Diamati Dapat Diidentifikasikan Dan Hubungan Antar Variabel Dapat Diukur. Metode Analisis Yang Digunakan Dalam Penelitian Ini Adalah Metode Analisis Regresi Berganda. Hasil Analisis Dapat Diketahui Bahwa Keempat Variabel Berpengaruh Secara Simultan Dan Parsial Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Malang. Besarnya Nilai Adj. R. Square (R2) Yaitu Sebesar 0,607, Dengan Demikian Berarti Bahwa Model Regresi Yang Digunakan Mampu Menjelaskan Pengaruh Variabel Struktur Organisasi, Business Process Dan Teknologi Informasi Serta Komunikasi, Manajemen Sumber Daya Manusia, Pelaksanaan Good Governance Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Malang Sebesar 60,7%, Sedangkan Sisanya Sebesar 39,3% Dijelaskan Oleh Variabel-Variabel Lain Yang Tidak Termasuk Dalam Penelitian Ini. Berdasarkan Hasil Koefisien Regresi Masing-Masing Variabel Pelaksanaan Good Governance Mempunyai Pengaruh Dominan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Malang
English Abstract
The Objectives Of This Study Are: (1) To Find Out Whether Modernization In Taxation Which Involves Structure Of Organization, Business Process And Information Communication Technology, Human Resource Management, And Implementation Of Good Governance Has A Simultaneous Effect Toward Individual Tax Compliance In Malang City, (2) To Find Out Whether Modernization In Taxation Which Involves Structure Of Organization, Business Process And Information Communication Technology, Human Resource Management, And Implementation Of Good Governance Has A Partial Effect Toward Individual Tax Compliance In Malang City, (3) To Find Out Dominant Factors Toward Individual Tax Compliance In Malang City. The Type Of This Research Is Quantitative, That Is The Variables Can Be Observed And Identified, And The Relationship Among Variables Can Be Measured. The Analysis Method Used In This Research Is Multiple Regression Analysis Method. From The Analysis Result, It Is Known From The Four Independent Variables Have A Simultaneous And Partial Effect Toward Individual Tax Compliance In Malang City. The Value Of Adj. R. Square (R2) Is 0,607, Which Means Regression Model Being Used Is Able To Explain The Influence Of The Variables, Namely Structure Of Organization, Business Process And Information Communication Technology, Human Resource Management, And Implementation Of Good Governance Toward Individual Tax Compliance In Malang City As Much As 60,7%. Meanwhile, The Remaining 39,3% Is Explained By Other Variables Not Covered By This Research. Based On The Results Of Regression Coefficients Of Each Variable, Good Governance Implementation Has A Dominant Influence Toward Individual Tax Compliance In Malang City
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2013/589/051400997 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 12 Feb 2014 11:03 |
| Last Modified: | 19 Oct 2021 07:43 |
| URI: | http://repository.ub.ac.id/id/eprint/107007 |
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