PENGARUH KESADARAN, PELAYANAN PEGAWAI, SANKSI PAJAK DAN MODERNISASI SISTEM ADMINISTRASI TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

Taxpayers’compliance becomes issue within implementation of self assessment system. While, tax collection
success which used self assessment system was mostly depend on fluctuation of taxpayers’ compliance. Therefore,
this research aimed to examine the effect of awareness, service, sanctiona and modernization of tax administration
system on personal taxpayers’ compliance of KKP Pratama, Gubeng. The research was quantitative. Moreover,
the data were primary which in from of questionairres that distributed to personal taxpayers of KKP Pratama,
Gubeng. Furhermore, the data collection technique used accidental sampling. The research result concluded service
did not affect and tax saction did not affect personal taxpayers’ compliance of KKP Pratama, Gubeng. Likewise,
tax saction did not affect personal taxpayers’ compliance of KKP Prama, Gubeng. On the other hand, awareness
and modernization of tax administration system had significant effect on personal taxpayers’ compliance of KKP
Pratama, Gubeng. Additionally service, awareness, tax sanction and modernization of tax administration system
simultaneously had significant effect on personal taxpayers’ compliance of KKP Pratama, Gubeng for about 59.9%
in addition, from its determination coefficient, the rest fo 40.1% was explained by other factors which were not
observed.
Keywords: awareness, Staff Service, Sanction, Modernization of Tax Administration System, Taxpayers’
Compliance.