The Impact of Modern Tax System Against Transport Workers Taxpayer Compliance Online

DOI

10.2991/aicar-18.2019.48How to use a DOI?

Keywords

the taxpayer awareness; knowledge of taxation; modern tax administration system; private person taxpayer compliance

Abstract

The modernization of tax administration reform is a process of renewal in the field of the administration of taxation that do residents comprehensive, covering aspects of the information technology, namely software, hardware and human resources. This research aims to know the influence of the consciousness of the Taxpayer, the tax Knowledge and Modern administrative system of taxation Taxpayer Compliance Against Private Persons, Transportation Workers Online. This research uses a type of associative research with quantitative approach. Sampling method with convenience sampling as much as 120 respondents. The data used in this study primary data is with the dissemination of questionnaires and measurements of the variable with the Likert scale taken from the online transportation workers there are in the region of DKI Jakarta. Methods of data analysis used in this study is a method of multiple linear regression analysis, the data analyzed by application of Statistical Package for Social Science (SPSS) version 25 which then results from these analyses will be presented in the shape of the table and will be in the analysis. Results of the study proved partially variable Consciousness Taxpayers and Tax Knowledge to Private Person Taxpayer Compliance, Transport Workers while the Online administrative system Modern Taxation has no effect against a Compliance Person Private Taxpayers, workers Transportation Online. Taxpayer's consciousness simultaneously, knowledge of taxation and Tax Administration System of influential Modern significantly to Taxpayer Compliance People, Transportation Workers Online.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Juniarti
AU  - Lina Noersanti
AU  - Endang Heri Susanti
PY  - 2019/02
DA  - 2019/02
TI  - The Impact of Modern Tax System Against Transport Workers Taxpayer Compliance Online
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 221
EP  - 223
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.48
DO  - 10.2991/aicar-18.2019.48
ID  - 2019/02
ER  -