Abstract
The low level of tax compliance and tax reform in tax administration system are considered the two important issues. This importance has become the background of this research. This research is expected to be able to answer what factors can affect the level of tax compliance. The variables used in this study include: knowledge of tax, the perception of fiscus and tax administration system implementation. This research is quantitative research that examines empirically the relationship among the variables, e.g., knowledge about taxes, the perception of fiscus and the implementation of modern tax administration system of tax compliance. The sample in this study as taxpayers are from the companies registered in the KPP Gubeng. The selection of respondents was done by using the convenience sampling. The final conclusions from this research are (1) knowledge of tac effect on tac compliance; (2) the perception of fiscus does not influence the tax compliance, and (3) The implementation of modern tax administration affect tax compliance. Results are expected to provide inputs for the Directorate General of Taxes that they should focus more on their efforts to improve the tax knowledge and tax administration system.
Highlights
The low level of tax compliance and tax reform in tax administration system are considered the two important issues
This importonce has become the background of this research
answer what factors can affect the level of tax compliance
Summary
Dari latarbelakang diatas maka dapatditarik suatu rumusan masalah, yaifu: 1. Apakah pengetahuan perpajakan yang dimiliki wajib pajak berpengaruh terhadap kepatuhan wajib pajak?. Apakah pengetahuan perpajakan yang dimiliki wajib pajak berpengaruh terhadap kepatuhan wajib pajak?. 2. Apakah persepsi tentang petugas pajak berpengaruh terhadap kepatuhan wajib pajak?. Apakah penerapan sistem administrasi perpajakan modem berpengaruh terhRakyat tanggal 5 oktober 1983 adalah untuk adap kepatuhan wajib Pajak?. Indonesia dalam membiayai pembangunan Tirjuan Penelitian nasional dengan lebih mencurahkan lagi Tujuan dari penelitian ini, antara lain: segenap kemampuan kita sendiri Pada hakekatnya kepatuhan wajib pajak dipengaruhi oleh kondisi sistem administrasi perpajakan yang meliputi tax service dan tax enforcement. Penelitian ini ingin menguji kembali pengaruh karakteristik pengetahuan tentang pajak, persepsi terhadap petugas pajak, penerapan sistem administrasi perpajakan modem terhadap kepatuhan wajib pajak. Penelitian ini merupakan replikasi expand dari huan Perpajakan yang dimiliki oleh WaPajak terhadap Kepatuhan Wajib. 2. Untuk menjelaskan pengaruh Persepsi tentang Petugas Pajak terhadap Kepatuhan Wajib Pajak, 3.
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