PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi pada KPP Pratama Sidoarjo Utara)

Abstract

This research aims to determine the influence of modernization of tax administration system which
includes e-Registration, e-SPT, and e-Billing on taxpayer compliance level.The population in this research was
obtained by using incidental sampling method at KPP PratamaNorth Sidoarjo. This research uses primary data
obtained through the spread of questionnaires with the number of samples of 65 respondents. The analysis
method used is multiple linear regression analysis using SPSS (Statistical Product and Service Solution)
application tool.The results showed that e-Registration has a positive influence on taxpayer compliance with
regression coefficient of 1.087 and a significance level of 0.000. e-Billing also positively influenced personal
taxpayer compliance to taxpayer compliance with regression coefficient of 0.331 and 0.000 significance level.
While for e-SPT have negative influence on taxpayer compliance with regression coefficient equal to -0,140 and
level of significance 0,031.
Keywords: modernization of tax administration system, e-Registration, e-SPT, e-Billing, taxpayer compliance