Hubungan antara penerapan sistem administrasi perpajakan modern dengan kepatuhan perpajakan: Studi meta-analisis untuk kasus Indonesia

Abdul Rahman; Nico Groenendijk

doi:10.33509/jan.v20i2.10

Hubungan antara penerapan sistem administrasi perpajakan modern dengan kepatuhan perpajakan: Studi meta-analisis untuk kasus Indonesia

Translated title of the contribution: Correlation between the applying modernized tax administration sysem on the tax compliance: Study of meta-analysis for the Indonesia case

Abdul Rahman, Nico Groenendijk

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Abstract

This article presents a meta analysis toward 14 studies that have examined the influence from the Modernized Tax Administration System (MTAS) on the tax compliance. This analysis evaluated the correlation between MTAS and tax compliance by directly correcting error of sampling and measurements. The summary of analysis provided a supportÂ for the hypothesis that MTAS has a correlation on tax compliance. The results also showed MTAS have been identified as a predictor of the tax compliance.

Translated title of the contribution	Correlation between the applying modernized tax administration sysem on the tax compliance: Study of meta-analysis for the Indonesia case
Original language	Indonesian
Pages (from-to)	91-98
Journal	Jurnal administrasi negara
Volume	20
Issue number	2
DOIs	https://doi.org/10.33509/jan.v20i2.10
Publication status	Published - 2014

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title = "Hubungan antara penerapan sistem administrasi perpajakan modern dengan kepatuhan perpajakan: Studi meta-analisis untuk kasus Indonesia",

abstract = " This article presents a meta analysis toward 14 studies that have examined the influence from the Modernized Tax Administration System (MTAS) on the tax compliance. This analysis evaluated the correlation between MTAS and tax compliance by directly correcting error of sampling and measurements. The summary of analysis provided a support{\^A} for the hypothesis that MTAS has a correlation on tax compliance. The results also showed MTAS have been identified as a predictor of the tax compliance.",

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AB - This article presents a meta analysis toward 14 studies that have examined the influence from the Modernized Tax Administration System (MTAS) on the tax compliance. This analysis evaluated the correlation between MTAS and tax compliance by directly correcting error of sampling and measurements. The summary of analysis provided a supportÂ for the hypothesis that MTAS has a correlation on tax compliance. The results also showed MTAS have been identified as a predictor of the tax compliance.

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Hubungan antara penerapan sistem administrasi perpajakan modern dengan kepatuhan perpajakan: Studi meta-analisis untuk kasus Indonesia

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