PENGARUH ETIKA, SANKSI PAJAK, MODERNISASI SISTEM, DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN PAJAK

Abstract

This study aims to examine the factors that influence taxpayer compliance in paying taxes. The variables used in this study include ethics, tax penalties, the modernization of the system, tax transparency and tested its effect on tax compliance in paying taxes. This research will examine these factors either simultaneously or partially. The population used in this research are lecturers of all faculty at private university in Yogyakarta. The number of respondents in this research is 86 people, by using formula slovin and the data collecting technique is by questionnaire. The data analysis method is by multiple regression with the help of statistical software SPSS version 16. The results of this research indicate that the ethical factors, tax penalties, modernization of the system, and tax transparency simultaneously significant effect on tax compliance in paying taxes While partially, tax penalty, modernizing the system, and the transparency of the tax are doesn’t positive effect to tax compliance in paying taxes and just ethical factor is positive effect to tax compliance in paying taxes.

Keywords

• ethics
• tax penalties
• modernization the system
• tax transparency
• tax compliance