PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA SAMARINDA ULU

Abstract

This research aims to determine the effect of Modernization in Taxation Administration System, Tax Penalties, and Service Quality on Compliance of Individual Taxpayers. The method in this research is using quantitative research method while sampling technique in this re­search is random sampling technique to registered taxpayers in KPP Pra­tama Samarinda Ulu at 113 people. Primary data collection method is by questionnaire. The analytical method used is simple linear regre­ssion analysis and multiple linear regression analysis by SPSS version 20. The results of this study indicate that partially the Modernization in Tax­ation Administration System, Tax Penalties, and Service Quality has a positive and significant effect on the Compliance of Individual Tax­payers. Simultaneously the Modernization in Taxation Adminis­tration System, Tax Penalties, and Service Quality has a positive and sig­ni­ficant effect on the Compliance of Individual Taxpayers.