Application of Modern Tax Administration System on The Effectiveness of Tax Reception with Tax Sanctions as Moderating Variables

  • Wiwit Irawati Universitas Pamulang
  • Mustaqim Mustaqim Universitas Pamulang
  • Harry Barli Universitas Pamulang
Keywords: Modern Tax Administration System, Effectiveness of Tax Revenue, Tax Sanctions

Abstract

This study aims to determine the effect of the Application of the Modern Tax Administration System to Effectiveness of Tax Revenues with Tax Sanctions as a Moderating Variable. The location of the study was conducted at KPP Pratama Pondok Aren and so the population in this study was Tax Payer registered at the KPP Pratama Pondok Aren, Jakarta, Indonesia. The research method used was associative research with a quantitative approach carried out using a questionnaire distributed to 100 sample respondents. The sampling technique is random sampling. Data analysis in this study was carried out using Moderated Regression Analysis (MRA) to test the hypothesis significance, namely f test, and t-test. The results of the analysis of the study did not find a positive and significant effect on the variable Implementation of the Modern Tax Administration System, while the Tax Sanction significantly affected the Effectiveness of Tax Revenue variable. From the MRA test results, it is also known that the Tax Sanction is a variable that moderates the relationship between the Application of the Modern Taxation System to Effectiveness of Tax Revenue.

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Published
2021-03-31
How to Cite
Irawati, W., Mustaqim, M., & Barli, H. (2021). Application of Modern Tax Administration System on The Effectiveness of Tax Reception with Tax Sanctions as Moderating Variables. Point of View Research Accounting and Auditing, 2(2), 122-128. https://doi.org/10.47090/povraa.v2i2.124