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Abstract

This study aims to find out and describe the Influence of the Modernization of Tax Administration and Organizational Culture on Tax Revenue through Taxpayer Motivation at the Samsat Office of Wajo Regency. This is quantitative research. The population was motor vehicle taxpayers registered in The Wajo Regency Samsat in 2020. The sampling method employed the Slovin formula to determine the minimum number of samples from a limited population. In this study, we involved 100 respondents. Partial Least Square (PLS) Analysis technique assisted by SmartPLS 3.0 program was used to analyze data. We found that the Modernization of Tax Administration has a positive and insignificant effect on tax revenue, the Organizational Culture variable has a positive and significant effect on Tax Revenue, the Taxpayer Motivation variable has a positive and significant effect on Tax Revenue, the Tax Administration Modernization variable has a positive and significant effect on Tax Revenue through Taxpayer Motivation. The organization's culture positively and significantly affects Tax Revenue through Taxpayer Motivation.

Keywords

Modernization of tax administration organizational culture tax revenue taxpayer motivation

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Copyright (c) 2023 Nurhidayah, Wahyuddin S, Zul Rachmat, Amriadi

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Author Biography

Wahyuddin S, STMIK Amika Soppeng, Sulawesi Selatan, Indonesia

Wahyuddin S. was born at Malaka-Bone-Sulawesi Selatan in 1992. In 2011 he attended STMIK Dipanegara Makassar and was completed in 2015. He was completed after attending 7 semesters and active on an XPcom (Extreme Programmer Computer) campus organization. He was also active as a lecturer assistant for three semesters and taught several courses on programming. He continued his Master of Information systems at UNIKOM Bandung in 2016 and was completed in April 2019. He worked as a lecturer at a campus (AMIK Lamappapoleonro Soppeng) 2019 to present and also a Freelance Web Programmer. Has competence in the field of software engineer, application developer, multimedia, web developer, network security, and data analyst.

How to Cite
Nurhidayah, S, W., Rachmat, Z., & Amriadi. (2023). The influence of modernization of tax administration and organizational culture on tax revenues through taxpayer motivation. Journal of Contemporary Accounting, 5(2), 115–125. https://doi.org/10.20885/jca.vol5.iss2.art5
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