https://www.journal.accountingpointofview.id/index.php/povraa/issue/feed Point of View Research Accounting and Auditing 2021-04-19T07:12:43+00:00 Chief Editor journalpovraa@gmail.com Open Journal Systems <p style="background-color: #ffffff; text-align: justify; font-size: 13px; color: black; /*! */height: 155px; padding-top: 1px; margin-top: 1px; margin-bottom: 1px; width: 600px;"><strong>Point of View Research Accounting and Auditing is an open access with e-ISSN number <a href="https://drive.google.com/file/d/1QInCkYe7BqLwVDsFjDaLkt6879vsRbFE/view?usp=sharing" target="_blank" rel="noopener">2722-7820</a>. This Journal published in (January, April, July and October). The scope of journal is: Accounting and Auditing Fraud, Taxation, Financial Accounting, Accounting Management, Public Accounting and Systems</strong><strong>, Sharia Accounting, Small and Medium Business Accounting, About Accounting Technology, Auditing, Professional Ethics, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting education. </strong></p> <hr> https://www.journal.accountingpointofview.id/index.php/povraa/article/view/124 Application of Modern Tax Administration System on The Effectiveness of Tax Reception with Tax Sanctions as Moderating Variables 2021-04-19T07:12:43+00:00 Wiwit Irawati wiwitira@unpam.ac.id Mustaqim Mustaqim myus743@gmail.com Harry Barli dosen01058@unpam.ac.id <p>This study aims to determine the effect of the Application of the Modern Tax Administration System to Effectiveness of Tax Revenues with Tax Sanctions as a Moderating Variable. The location of the study was conducted at KPP Pratama Pondok Aren and so the population in this study was Tax Payer registered at the KPP Pratama Pondok Aren, Jakarta, Indonesia. The research method used was associative research with a quantitative approach carried out using a questionnaire distributed to 100 sample respondents. The sampling technique is random sampling. Data analysis in this study was carried out using Moderated Regression Analysis (MRA) to test the hypothesis significance, namely f test, and t-test. The results of the analysis of the study did not find a positive and significant effect on the variable Implementation of the Modern Tax Administration System, while the Tax Sanction significantly affected the Effectiveness of Tax Revenue variable. From the MRA test results, it is also known that the Tax Sanction is a variable that moderates the relationship between the Application of the Modern Taxation System to Effectiveness of Tax Revenue.</p> 2021-03-31T09:50:18+00:00 Copyright (c) 2021 Point of View Research Accounting and Auditing