PENGARUH PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

           This research aims to get an empirical evidence of modernization of organization structure, organization procedure, organization strategy, and organization tradition toward the pursuance of tax payer in Kantor Pelayanan Pajak pratama padang (Tax Service Office of Pratama Padang). This research used 228 respondents gotten from the random sampling method. The data used was primary data gotten by spreading out the questioners. There were two variables used in this research. The first was independent variable consisting of  modernization of organization structure,  organization procedure, organization strategy, and organization tradition. The second was dependent variable, that was the pursuance of tax payer. The hypothesis was examined by using the double regression model and t- statistical examiner. It was found that  the  modernization of organization structure do not significantly effect the pursuance of tax paying in Kantor Pelayanan Pajak Pratama ((Tax Service Office of Pratama Padang). During the examining period, it was found that organization procedure, organization strategy, and organization tradition  individually and significantly effect  the pursuance of tax payier in Kantor Pelayanan Pratama Padang.

Keywords:  Modernization of Organization Structure, Modernization of Organization Procedure, and the Pursuance of Tax Payer