PENGARUH PENERAPAN GOOD GOVERNANCE, SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS
DOI:
https://doi.org/10.33061/jasti.v16i4.6218Keywords:
Good Governance, Modern Tax Administration System, Risk of Tax Sanctions and Taxpayer ComplianceAbstract
This study aims to analyze the effect of applying good governance, modern
tax administration systems and the risk of tax sanctions on the compliance of
individual taxpayers who do free work at KPP Sukoharjo. The research sample of
100 individual taxpayers who do free work at KPP Pratama Sukoharjo. Sampling
in slovin formula research with simple random sampling method. Testing is done
with your linear regression analysis tool. The results showed that the
implementation of good governance, modern tax administration system and the
risk of tax sanctions have a significant effect on the compliance of individual
taxpayers who do free work.
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