PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WP ORANG PRIBADI

Abstract

This research aimed to examine the effect of the modernization of the tax administration system and tax knowledge on taxpayers’ compliance at the Pratama Tax Office, Krembangan Surabaya. Furthermore, the independent variables were the modernization of the tax administration system and tax knowledge. The dependent variable was taxpayers’ compliance. The research was quantitative. Moreover, the population was personal taxpayers listed on the Pratama Tax Office, Krembangan Surabaya. The data collection technique used accidental sampling. In line with that, there were 66 samples taken. Additionally, the data analysis technique used multiple linear regression with the SPSS program 25 version. The result indicated that both modernization of the tax administration system and tax knowledge had a positive effect on taxpayers’ compliance. It happened as the system made by the Directorate General of Taxation could provide convenience to the taxpayers when carrying out tax activities.