PENGARUH PEMANFAATAN TEKNOLOGI DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This study is to determine how the influence of technology utilization and the modernization of tax administration system on individual taxpayer compliance at the Majalengka Micro Tax Piloting Service Office in a parisial manner. The dependent variable in this study is Individual Taxpayer Compliance and the independent variable in this study is the use of technology and the modernization of the tax administration system.
 This research was conducted at KPP Mikro Piloting Majalengka, the number of samples taken in this study were 141 people. The sampling technique used was nonprobability sampling. The sampling technique used was incidental sampling, the method used in this study was the survey method. This type of research is quantitative with descriptive analysis and verification methods. The verification analysis consists of the classical assumption test, multiple linear regression analysis, and the coefficient of determination.
 The results of this study indicate that partially the use of technology utilization of technology has no effect on individual taxpayer compliance and the modernization of the tax administration system has a significant effect on individual taxpayer compliance.