PENGARUH MODERNISASI ADMINISTRASI, SOSIALISASI DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to examine the effect of modernization of tax administration system, taxation socialization and tax sanctions on the personal tax payers compliance at KPP Pratama Genteng, Surabaya. The research was quantitative, while, the instrument used questionnaires. Moreover, data collection technique used purposive sampling method, im which the collection was based on criteria given. In line with, there was 100 individual taxpayers. In addition, data analiysis technique used multiple linear regression with SPSS version 23. The research results concluded modernization of tax administration system had positive effect on the individual taxpayers compliance, since was supported as the taxpayers were easy to acces its tax requirements, which started from registration into taxes reporting through online-based technology. On the other hand, tax socialization did not affect the individual taxpayers compliance. This happened due to community low interest as they preferred having tax consultants rather than participating in tax socialization. As consequence, the tax socialization had less attention from the public. In addition, the taxation sanction had positive effect on the individual taxpayers compliance as sanctions had been applied strictly and disciplined in KPP Pratama Genteng, Surabaya
Keyword : Modernization of tax Administration System, Taxation Socialization Tax Sanctions, Individual Taxpayers Compliance