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

Abstract

Taxpayer compliance is one of the problems of the implementationof the self-assessment system. Therefore, the
success of tax collection system which uses self-assessment is determined by the level of taxpayer compliance.
The purpose of this research is to find out the influence of the modernization tax administration system, tax
knowledge, and tax sanction to the tax compliance at Kantor Pelayanan Pajak (KPP) Pratama Bangkalan. This
research is a quantitative causal research. The population is the taxpayer, both individual taxpayers and
corporate taxpayers which are listed inKantor Pelayanan Pajak (KPP) Pratama Bangkalan. The samples have
been determined by using incidental sampling method i.e. the collection of information from the taxpayers who
accidentally have met the researchers. 78 respondents have been selected as samples. The data collection methods
has been done by issuing questionnaires and the data analysis has been done by using multiple linear regression.
The result of the shows that there is positive influence to the modernization of the tax administration system, tax
knowledge, and tax sanction to the tax compliance.

Keywords:modernization, knowledge, sanctions, taxpayer compliance.