PENGARUH MODERNISASI SISTEM ADMINISTRASI DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to.examine the effect of modernization of tax administration and understanding of tax
regulation on taxpayers' compliance at Pratama Tax Office Service, Simokerto, Surabaya. While, the independent
variables were modernization of tax administration and understanding tax regulation. Meanwhile, the dependent
variable was taxpayers' compliance. The research was quantitative. Moreover, the population was personal
taxpayers who listed on KPP Pratama, Furthermore, the data collection technique used accidental sampling. In
line with, there were 79 sample. Additionally, the data analysis technique used multiple linear regression with
SPSS 26 The research result concluded modernization of tax administration system had positive effect on
taxpayers compliance as the system which made. This happened as the system which mađe by Tax Directorate
General could facilitate the taxpayers in reporting Annual Tax Return. Likewise, the understanding of tax
regulation had positive effect on taxpayers compliance. It showed the higher the understanding of taxpayers about
tax, the higher compliance of taxpayers would be.
Keywords: modernization of tax administration, understanding of tax regulation. taxpayers compliance