Modernization of the Tax Administration System: A Theoretical Review of Improving Tax Capacity

Kurniawan Taufik

doi:10.1051/e3sconf/20187310022

All issues

Volume 73 (2018)

E3S Web Conf., 73 (2018) 10022

References

Open Access

Issue		E3S Web Conf. Volume 73, 2018 The 3^rd International Conference on Energy, Environmental and Information System (ICENIS 2018)


Article Number		10022
Number of page(s)		4
Section		Green Economic and Development
DOI		https://doi.org/10.1051/e3sconf/20187310022
Published online		21 December 2018

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[1] I. N. Sudiarta, “Panama Papers dan Praktik Penghindaran Pajak”, https://www.cnnindonesia.com, retrieved 31 Agustus 2017 (2017). [Google Scholar]

[2] L. Pandiangan, “Modernisasi dan Reformasi Pelayanan Perpajakan”, Jakarta, PT Elex Media Komputindo (2008). [Google Scholar]

[3] M. Zain, “Manajemen Perpajakan”, Jakarta, Salemba Empat (2003). [Google Scholar]

[4] V. Nasucha, Reformasi Administrasi Publik: Teori dan Praktik, Jakarta, PT Gramedia Widiasarana Indonesia (2004). [Google Scholar]

[5] W. Crandall, “Revenue Administration: Performance Measurement in Tax Administration”, IMF Technical Notes and Manuals (2010). [Google Scholar]

[6] J. W. Hutagaol, & A. Pradipta, “Strategi Meningkatkan Kepatuhan Wajib Pajak, Jurnal Akuntabilitas”, 6(2), 186–193 (2007). [Google Scholar]

[7] J., Martinez-V, & R. M. McNab, “The Tax Reform Experiment in transitional countries. National Tax Journal”, 273–298 (2000). [Google Scholar]

[8] M. S. Emran, & J. E. Stiglitz, “On Selective Indirect Tax Reform In Developing Countries. Journal of Public Economics”, 89(4), 599–623 (2005). [Google Scholar]

[9] R. Candra, & H. Wibisono, “Modernisasi Sistem Administrasi Perpajakan & Kepatuhan Wajib Pajak”, Jurnal Riset Manajemen & Akuntansi, 1(1), 1–9 (2013). [Google Scholar]

[10] P. G. Doni, “Upaya Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Kpp Pratama Semarang Timur)”, Skripsi, Fakultas Ekonomi & Bisnis Undip (2015). [Google Scholar]

[11] A. Rochmah, “Pengaruh Penerapan Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak”, Jurnal Ilmu dan Riset Akuntansi, 3(10) (2015). [Google Scholar]

[12] U. Listriana, “Pengaruh Penerapan Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak”, Jurnal Ilmu dan Riset Akuntansi, 3(2) (2016). [Google Scholar]

[13] F. Arifin, “Pengaruh Modernisasi Sistem Administrasi Perpajakan, Kesadaran Perpajakan, Sanksi Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi”, Perbanas Review, 1(01) (2016). [Google Scholar]

[14] S., En, T. K. Setiana, & L. Agustina, “Pengaruh Penerapan Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak”, Jurnal Akuntansi, 2(2), P-134 (2011) [Google Scholar]