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VOL. 8, ISSUE 3 (2023)
The modernization of tax administration system, tax knowledge, taxpayer compliance and its impact to tax revenue performance
Authors
Riska Milennia Cahya Wulandari*, Muhammad Dahlan, Meliani Mukti
Abstract
Taxes play an important role in the growth of state revenue. Efforts to
increase the performance of income tax revenue is through the compliance of
individual taxpayers. For this reason, this study aims to examine the effect of
the implementation of modernization of the tax administration system and tax
knowledge on compliance of individual taxpayers and its impact to income tax revenue
performance from the perspective of individual taxpayers in Bekasi City. This research
is quantitative research through distributing online- questionnaires to 100
individual taxpayers in Bekasi using simple random sample technique. Data analysis
was conducted using the Partial Least Square (PLS) method with Smart-PLS
software. Data analysis method used are descriptive statistics and evaluation of
measurement and structural models. The results show that the modernization of
tax administration system, tax knowledge, and compliance of individual
taxpayers had a positive effect on tax revenue performance.
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Pages:16-23
How to cite this article:
Riska Milennia Cahya Wulandari*, Muhammad Dahlan, Meliani Mukti "The modernization of tax administration system, tax knowledge, taxpayer compliance and its impact to tax revenue performance". International Journal of Multidisciplinary Education and Research, Vol 8, Issue 3, 2023, Pages 16-23
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