The Influence of The Modern Taxation System on Taxpayer Compliance

Hafsah Hafsah, Zulia Hanum, Mhd Syaputra

Abstract


The aim of this research is to examine and analyze the influence of the modern tax system on taxpayer compliance at KPP Pratama Medan Belawan. The approach used in this research is an associative approach. The population in this study were all taxpayers registered at KPP Pratama Medan Belawan. The sample in this study using the Slovin formula was 99 people at KPP Pratama Medan Belawan, but only 34 people returned the questionnaire. Data collection techniques in this research used observation techniques and questionnaires. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The Results of the Modern Taxation System Influence Taxpayer Compliance

Keywords


Modern Taxation System; Taxpayer Compliance

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