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

Abstract

This research aimed to examine the effect of modernization of tax administration system, tax socialization, and tax sanction
on the personal taxpayers’ compliance. While, the research was quantitative. Moreover, the data collcection technique used
incidental sampling. In line with, there were 60 respondents of taxpayers of pratama Tax Service Office Krembangan,
Surabaya. The instrument in data collection technique was survey. Furthermore, the data were primary, in the form of
questionnaires. The questionnaires were distributed directly to the respondents. In addition, the data analysis technique used
multiple linear regressions with SPSS (statistical product and service solutions) version 23.0. The research result concluded
modernization of taxation administration system, namely e-Registration, e-Filling, and e-Billing had significant effect on the
personal taxpayers’ compliance of pratama tax service office Krembangan, Surabaya. Likewise, tax socialization had
significant effect on the personal taxpayers’ compliance of Pratama Tax Service Office Krembangan, Surabaya. On the other
hand, tax sanction had insignificant effect on the personal taxpayers’ compliance of pratama tax service krembangan,
Surabaya. The results of this study have supported all the hypotheses that have been formulated in this study except for the
tax sanction variable.
Keywords: administration system, socialization, sanction, compliance