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

Abstract

This research aimed to determine the effect of the tax administration system modernization variable, tax socialization, and tax sanction on the personal taxpayers’ compliance at Pratama tax service office Surabaya Wonocolo. This research used quantitative with the sample collection technique with purposive sampling, namely data collection with the researcher’s certain criteria. Data collection conducted by questionnaire distribution, and the data used 100 questionnaires. Moreover, the analysis method used multiple linear regressions analysis, which was managed by SPSS program 24. The research stated that the tax administration’s modernization, namely e-registration, e-filling, e-billing, positively affected taxplayers’ compliane. These resuls indicate that taxpayers can easily register themselves, report their tax obligations, and make tax payments anytime because it could be done online. Tax socialization affected taxpayers’ compliance. These results indicate that taxpayers would understand the importance of paying taxes and raise awareness of taxpayers. Tax sanction affected taxpayers. These result indicated that tax sanction could prevent taxpayers from violating the established regulations.
Keywords: tax modernization, tax socialization, tax sanction, taxpayer’s compliance