MODERN TAX ADMINISTRATION SYSTEM IN TAXPAYER COMPLIANCE

Eliya Fatma Harahap, Hani Siti Hanifah, Desi Qoriah, Irma Rosmayati

Abstract

This study aims to determine the effect of the implementation of a modern tax administration system on taxpayer compliance in the KPP Pratama Garut. The research method used is descriptive analysis method. With data collection techniques namely library research, field research through interviews and questionnaires distributed to WP OP are effective at the KPP Pratama Garut. The data analysis technique used is simple linear regression and the sample method used is simple random sampling. This study uses SPSS 23 and Microsoft Excel 2010 software. The results of this study indicate that the implementation of the modern tax administration system has a positive and significant effect on taxpayer compliance in the KPP Pratama Garut. The amount of influence given by the implementation of the modern tax administration system variable to taxpayer compliance is 6.4% while the remaining 93.6% is influenced by other factors not examined in the study.
Keywords: Modern tax administration system, Taxpayer compliance.

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