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PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, KEADILAN PAJAK DAN TINGKAT PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI BERPEKERJAAN BEBAS
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Institusion
Universitas Katolik Musi Charitas
Author
Kesuma, Fernando Alviano
Subject
HB Economic Theory 
Datestamp
2022-03-05 04:20:59 
Abstract :
This study aims to analyze the influence of modernization of the tax administration system, tax justice, the level of tax knowledge on the compliance of personal taxpayers freelancer in the city of Palembang. The data used in this research are primary data. The population in this study are personal taxpayers non-employee who are registered at the Palembang City Tax Office. The sampling selection method used was purposive sampling and obtained 108 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that modernization of the tax administration system has no effect of the compliance of personal taxpayers freelancer and tax justice, the level of tax knowledge postively effect on the compliance of personal taxpayers freelancer in the city of Palembang. Keywords : modernization of the tax administration system, tax justice, the level of tax knowledge, compliance of personal taxpayers freelancer 
Institution Info

Universitas Katolik Musi Charitas