Pengaruh Modernisasi Sistem Perpajakan, Pemeriksaan Pajak dan Sanksi Perpajakan terhadap Tingkat Penerimaan Pajak di Wilayah Kerja Kantor Pelayanan Pajak Kanwil DJP Sumatera Utara I
DOI:
https://doi.org/10.31334/d6s83222Abstract
This study aims to examine and assess the individual and combined effects of tax system modernization, tax audits, and tax sanctions on the level of tax revenue at the North Sumatra I Regional Tax Office (KPP KANWIL DJP). The research utilized a quantitative approach, focusing on a sample of 280 employees from 9 KPP KANWIL DJP offices in North Sumatra. A proportional random sampling technique was employed to collect data through Google Form questionnaires. The analysis used descriptive statistics, instrument validity, classical assumption tests, multiple regression, and hypothesis testing. The findings suggest that tax system modernization, tax audits, and tax sanctions each have a significant positive impact on increasing tax revenue. Moreover, these three factors collectively influence tax revenue at the North Sumatra I Regional Tax Office.
Keywords : Tax Modernization; Tax Audit; Tax Revenue;
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