PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

ABSTRACT

This study aims to determine whether the variable modernization of the tax
administration system and tax socialization have an influence on taxpayer
compliance. The theory used in this research is Theory of Planned Behavior. The
data used in this study are primary data using questionnaire instruments. The
sample was applied using purposive sampling. The sample of this research is the
personal taxpayers in KPP Pratama Ilir Timur, Palembang City, as many as 100
respondents. The statistical model used to test the hypotheses in this study is
multiple linear analysis with the help of SPSS version 23. The results obtained
indicate that the modernization of the tax administration system and tax
socialization simultaneously affect the taxpayer compliance. But partially, the
modernization of the tax administration system has no effect on taxpayer
compliance, while taxation socialization has an effect on taxpayer compliance.

Keywords: Modernization of Tax Administration System, Tax Socialization,
Taxpayer Compliance