The Effect of Tax Knowledge, Modernization of The Tax Administration System and Taxpayer Awareness of Individual Taxpayer Compliance at PT GASI Year 2019
Abstract
Tax is one of the nation income resource that had important role to describe the economic independence on the tax year period. The problems that often arise is the people obedience level to carry out tax obligations. Sampling method that used is simple random sampling. Research method that used is quantitative. The regression test result shows that 36,3% the factors which influence personal taxpayer obedience can be explained by the tax knowledge, modernization of the tax administration system and taxpayer awareness. While the rest in amount of 63,7% explained with other factors which not exanimated in this research. The test F shows that simultaneously variable tax knowledge, modernization of the tax administration system and taxpayer awareness are taken significant positively effect to personal taxpayer obedience. t’s test result shows that partially taxpayer awareness variable take positive effect to taxpayer obedience in PT GASI. As for the tax knowledge and modernization of the tax administration system variable doesn’t take effect to personal taxpayer obedience in PT GASI.
Keywords: Tax Knowledge, Modernization of the Tax Administration System, Taxpayer Awareness, Individual Taxpayer Compliance
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