FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aims to examine the effect of the application of a modern tax administration system, taxation knowledge, taxation awareness on individual taxpayer compliance in an empirical study at the Pratama Surabaya Gubeng Tax Office. Taxpayer compliance is part of the implementation of the self-assessment system that is largely determined by the high and low levels of tax compliance. Conducting tax counseling activities and providing good services can improve taxpayer compliance in Tax Office, including at the Pratama Surabaya Gubeng Tax Office. This is a quantitative study in which the data collection was carried out through survey method. This research uses primary data which were obtained through distributing questionnaires to respondents. The research sampling was conducted through accidental sampling method. The number of research samples are 100 respondents which were obtained using the Slovin formula. Moreover, the analysis technique of this study applies multiple linear regression analysis. The research findings indicated that the application of a modern tax administration system has no effect on individual taxpayer compliance. Meanwhile, taxation knowledge and taxation awareness have an effect on individual taxpayer compliance.
Keywords: Modernization, Knowledge, Awareness, Taxpayer Compliance.