PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN BIAYA KEPATUHAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBAD

Abstract

The purpose of this research is to analyze the influence of the modernization of the
tax administration system and cost of compliance with individual taxpayer compliance at Sukabumi
Tax Office. The method used in this study is the Explanatory method with a survey approach. The
population in this study are individual taxpayers at Sukabumi Primary Tax Office.To taking the
sample used by simple random method. The number of samples is determined as many as 100
people. Primary data collection method used in this research by using a questionnaire. Data
analysis techniques used in this research is multiple linear regression analysis technique. Based on
research, the modernization of tax administration and compliance costs simultaneously affect the
compliance of Individual Taxpayers.