PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

Tax is one of the largest income in Indonesia. But tax revenues are never achieve the target. It makes DJP
make an effort of tax reformation then implementing the modernization. This resarch is meant to find out the
influence of modernization of tax administration systems which consist of e-Registration, e-SPT, e-Billing to the
compliance of individual taxpayers. This research is a descriptive quantitative. The sample has been determined
by using convinience sampling method which the collection of information from taxpayers who is coincedentally
in the location and voluntarily provide information, so that 75 respondents at KPP Pratama Surabaya Wonocolo
have been obtained as samples. The data is in the form of questionnaires. The model in this research is multiple
regression.The result of this research shows that e-Billing has positive influence to the compliance of individual
taxpayers. Meanwhile, the independent variables such as e-Registration has negative influence to the compliance
of individual taxpayers. On the contray, e-SPT does not have any influence to the compliance of individual
taxpayers.
Keywords: modernization of the tax administration system, e-Registration, e-SPT, e-Billing, the compliance of
individual taxpayers.