PENGARUH MODERNISASI ADMINISTRASI, SOSIALISASI, SANKSI DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine the effect of tax administration modernization, tax sanction, and fiscal service on the tax payers
compliance. While, the population on this research is KPP Pratama Surabaya Krembangan. The research was casual- comparative with quantitative approach. Moreover, the data were primary with survey as the instrument. In line with, the
sampling technique used slovin, by distributing questionnaries to the respondents. The number of samples in this study were 86
respondents. Furthermore, the data analysis technique used multiple linear regression with SPSS (Statistical Product and
Service Solutions) 23. The research result is the tax administration modernization had positive effect on the tax payers
compliance, tax socialization had positive effect on the tax payers compliance, tax sanction had positive effect on the tax payers
compliance and fiscal service had positive effect on the tax payers compliance. In brief, the result supported all hypotheses which
had been formulated in this research.
Keywords: administrationmodernization,socialization,sanction,service, compliance