CD Skripsi
Pengaruh Modernisasi Sistem Administrasi Perpajakan, Pengetahuan Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non Karyawan (Studi Empiris Pada Umkm Yang Terdaftar Di Kpp Pratama Pekanbaru Tampan)
ABSTRACT
This study aims to examine the effect of Tax Administration System Modernization, Tax Knowledge and Taxpayer Awareness on Non-Employee Individual Taxpayer Compliance (empirical study on MSMEs registered at KPP Pratama Pekanbaru Tampan). The population in this study were SMEs registered at KPP Pratama Pekanbaru Tampan. The sampling technique used accidental sampling method. The number of samples in this study amounted to 99 individual non-employee taxpayers. The method of data collection is using a questionnaire that is distributed directly. The data used in this study are primary data collected through a questionnaire survey. The statistical test tool used is Partial Least Square (PLS) through WarpPls Version 6.0 software and Microsoft Excel 2010. The results show that the modernization of the tax administration system, tax knowledge and taxpayer awareness have an effect on individual non-employee tax compliance.
Keywords : Tax Administration System Modernization, Tax Knowledge, Taxpayer Awareness and Taxpayer Compliance Non-Employees
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