PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

The purpose of this research is find out the influence of the modernization of tax administration system which includes the modernization of organization structure, the modernization of organization procedures, the modernization of organization strategy, and the modernization of organization culture to the compliance of the taxpayers. The result describes that the modernization of organization procedures variable has positive influence to the compliance of the taxpayers whereas the modernization of organization structure variable, the modernization of organization strategy and the modernization of organization culture do not have any influence to the compliance of the taxpayers. It can be concluded that the modernization of organization structure, the modernization of organization strategy, and the modernization of organization culture cannot be used as an effort to improve the compliance of the taxpayers.
Keywords: The Modernization of Tax Administration System, The Modernization of Organization Procedures, the Compliance of The Taxpayers.