FAKTOR - FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This researchaimedtoexaminethe effectofthemoderntaxadministrationsystem, the advantage of technology and the understanding of taxpayers on the obedience of taxpayers at Pratama Tax Office Karangpilang Surabaya. The independent variable of this research i.e. modern tax administration system, the advantage of technology and the understanding of taxpayers. Meanwhile, the dependent variable used the obedience of the taxpayer. This research used a quantitative method. Moreover, the data collection method of this research used a survey method and questionnaire distribution to the taxpayer. Meanwhile, the sample collection method of this research used incidentally sampling obtained 40 samples. The data analysis method of this research used multiple linear regression with the program of SPSS 26 version.The research result showed that the modern tax administration system, the advantage of technology, and the understanding of taxpayers had a positive effect on the taxpayers’ obedience.
Keywords: modern tax administration system, the advantage of technology information, understanding of taxpayers, the obedience of taxpayers