PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aims to examine the influence of modernization of tax administration system which includes e-Registration, e-SPT, and e-Filing on personal taxpayer compliance level at Tax Office Pratama Surabaya Sawahan. The population of this research is Individual Taxpayer registered in Tax Office Pratama Surabaya Sawahan. The samples used in this research were 73 respondents. Data in this research were obtained through questionnaires. Sampling technique using incedental sampling method. The results showed that e-Registration have positive and significant influence on taxpayer compliance level of individual person with regression coefficient equal to 0,336 and level of significance 0,011. e-SPT has a positive and significant influence on personal taxpayer compliance level with regression coefficient of 0,493 and level of significance 0,000. e-Filing also has a positive and significant influence on personal taxpayer compliance level with regression coefficient of 0,168 and level of significance 0,008.
Keywords: Modernization of tax administration system, e-registration, e-SPT, e-filing, personal taxpayer compliance.