PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERADAP ORANG PRIBADI USAHAWAN (STUDI KASUS PADA KPP PRATAMA PANGKALPINANG TAHUN 2018)

Abstract

This study aims to determine (1) the effect of the modernization of the tax administration system on the level of compliance of the entrepreneur's individual taxpayer (2) the effect of taxpayer awareness on the level of compliance of the individual taxpayer to the level of compliance of the entrepreneur's individual taxpayer, and (3) the effect of modernization the taxation system and the awareness of taxpayers together with the level of compliance of the entrepreneur's individual taxpayer.

                The population in this study are individual business taxpayers who are registered with the Pangkalpinang Pratama Tax Office. The number of samples taken was 50 respondents. Data collection techniques used in this study were purposive sampling. Data analysis techniques used in this study were data analysis techniques, data quality tests, classic assumption tests, model permanence tests and multiple linear analysis.

                The results showed that the modernization of the tax administration system had no effect and was significant on the level of compliance of the entrepreneur's individual taxpayers. This is evidenced by tcount <t table (1,390 <1.676) at a significant level of 0.171> 0.05 and the regression coefficient is 0.129. Awareness of taxpayers has a positive and significant effect. This is evidenced by tcount> ttable (5.212> 1.676) with significant (0.01 <0.05) and the regression coefficient is 0.785. Together, based on the simultaneous test of the modernization of the tax administration system and awareness of taxpayers has a positive and significant effect on the level of compliance of the entrepreneur's individual taxpayer. This is evidenced by the value of Fcount> Ftable (14.97> 2.79) at 5% significance.