Pengaruh Modernisasi Sistem Administrasi Perpajakan, Sosialisasi Perpajakan, dan Lingkungan Sosial Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Abstract

Tax is one of the main sources of state cash receipts with one of benefits for National development. However, in the reality there are still taxpayers who didn’t compliance on tax payment. The purpose of this study is to determine the effect of modernization of tax administration, taxation socialization, and social environment on the compliance of individual taxpayers. This research uses quantitative methods. The number of samples in this research totalled 363 respondents. Sampling technique used was simple random sampling method. Collecting data using questionnaires and processed using statistical SPSS version 26. Data analysis technique used was multiple linear regression. The results of this study indicate that modernization of tax administration, taxation socialization, and social environment impact to tax compliance of individual taxpayers.