Pengaruh Modernisasi Sistem Administrasi Perpajakan, Persepsi Tarif Pajak, dan Kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak di Kabupaten Jember

Yuriandini, Tri Widya (2026) Pengaruh Modernisasi Sistem Administrasi Perpajakan, Persepsi Tarif Pajak, dan Kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak di Kabupaten Jember. Undergraduate thesis, Politeknik Negeri Jember.

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Abstract

This study’s purpose is to examine the effect of tax administration system modernization, tax rate perceptions, and trust in the government on taxpayer compliance. This research applies a quantitative approach, utilizing a Likert-scale questionnaire as the instrument for data collection. Data analysis methods included data quality testing, consisting of validity and reliability tests; classical assumption tests, consisting of normality, multicollinearity, and heteroscedasticity tests; multiple linear regression analysis; and hypothesis testing using the t-test, coefficient of determination, and F-test. The results of this study indicate that tax administration system modernization and tax rate perceptions significantly influence individual taxpayer compliance in the KPP Pratama Jember. Meanwhile, trust in the government have no significant influence on individual taxpayer compliance in the KPP Pratama Jember working area.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDK
Thesis advisorAhmad, ArisonaNIDN0026028905
Uncontrolled Keywords: kepatuhan wajib pajak, modernisasi sistem administrasi perpajakan, persepsi tarif pajak, kepercayaan pada pemerintah
Subjects: 550 - Rumpun Ilmu Ekonomi > 560 - Ilmu Ekonomi > 562 - Akuntansi
Divisions: Jurusan Bisnis > Prodi D4 Akuntansi Sektor Publik > Tugas Akhir
Depositing User: Tri Widya Yuriandini
Date Deposited: 21 Apr 2026 00:27
Last Modified: 21 Apr 2026 00:27
URI: https://sipora.polije.ac.id/id/eprint/55592

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