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PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODEREN TERHADAP KINERJA KARYAWAN PADA KPP PRATAMA MAJALAYA BANDUNG

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ABSTRACT APPLICATION OF MODERN TAX SYSTEM ADMINISTRATION ON THE PERFORMANCE OF EMPLOYEES AT KANTOR PELAYANANPAJAK PRATAMA MAJALAYA BANDUNG Arranged by: Hasian Asi Situmorang NIM: 1132121 The purpose of this study was largely to determine how the implementation of modern tax administration system, employee performance and to determine the relationship of modern tax administration system to employee performance on KPP Pratama Majalaya Bandung. In this study, the author used descriptive method, a method that collected the data in order to produce the information needed to analyze problem and disseminated a number of questionnaires to the parties concerned in this study. Measurement scale used Likert scale and used Spearman rank correlation. Implementation of the tax administration system modern on KPP Pratama Majalaya Bandung can be seen from the results of the questionnaire average 4.07. Thus the modern tax administration system was conducted at KPP Pratama Majalaya Bandung been implemented as possible through the employee side, the regulations, and in terms of organizational structure. As well as on the performance of employees who was on KPP Pratama Majalaya Bandung can be seen from the results of the questionnaire on average 4.97. So that the performance of employees who are on KPP Patama Majalaya Bandung was economical, efficient, and effective. Based on statistical analysis used Spearman rank coefficient correlation formula, the obtained results or the correlation coefficient rs = 0.422 which gives an indication that the relationship was positive and between modern tax administration system to employee performance on KPP Pratama Majalaya Bandung. And hypothesis tests conducted showed that tcount > ttable was 4.207 > 1.681, it concluded that H0 rejected. Which mean that there was a significant relationship. Keyword : Modern tax administration system, employee performance on KPP Pratama Majalaya Bandung.