PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, DAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to examine and analyze the effect of taxpayers’ awareness, tax sanction, and modern tax administration system on personal taxpayers’ compliance, which were listed on KPP Pratama Sidoarjo Selatan. While the research was quantitative with questionnaires as the instrument. The questionnaires were distributed directly to the respondents. Moreover, the data collection technique used incidental sampling, in which the sample was taken incidentally. However, it had some criteria which the researcher expected. In line with that there were 100 personal taxpayers which were listed on KPP Pratama Sidoarjo Selatan as the sample. Furthermore, the data analysis technique used multiple linear regression with SPSS 26. The research result concluded that taxpayers’ awareness did not affect personal taxpayers’ compliance. This happened as nowadays tax was considered a burden by most people. In line with that, tax sanction did not affect personal taxpayers’ compliance since there was lack of socialization which affected taxpayers’ understanding. On the other hand, modern tax administration system had a positive effect on personal taxpayers’ compliance as DJP provided some efforts by improving service and easiness for the taxpayers in accessing their tax needs through online based technology.
Keywords: taxpayers’ awareness, tax sanction, modern administration system, personal taxpayers’ complianc