PENGARUH MODERNISASI SISTEM ADMINISTRASI, PELAYANAN FISKUS DAN SANKSI TERHADAP KEPATUHAN

Abstract

This study aims to test the modernization of the tax administration system which consist of the e-registration, the e-billing, the e-billing, the tax authoritise service, and the tax sanctions toward the individual tax compliance of the Pratama Ruteng, East Nusa Tenggara. This study applies the multiple linear regression. The samples of this study are collected by the purposive sampling technique with the slovin formula. In this study, the method is quantitative with the primary data from the questionnaires which are distributed to appropriate 100 respondents. The result of the distribured questionnaires are from the responses which are processed by the Statistical Product Service Solutions (SPSS). The result of this study indicates the modernization of the tax administration system which consist of the e-registration, the e-billing, the e-filling, the tax authorities service, and the tax sanctions give positive impacts to the individual tax compliance of the Pratama Ruteng Manggarai, East Nusa Tenggara.
Keywords: administration, authoriries, sanctions