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PENGARUH PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA CIMAHI

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ABSTRACT THE EFFECT OF IMPLEMENTATION A MODERN TAX ADMINISTRATION SYSTEM TOWARDS PERSONAL TAXPAYER COMPLIANCE IN KPP PRATAMA CIMAHI Written by: Priskila Malega NIM: 1532003 The purpose of this research was to see if applying a modern tax administration system had a partial effect towards personal taxpayer compliance. The analysis used in this study includes an average analysis of the Implementation of the Modern Tax Administration System of 3.98 for Compliance with Personal Tax Payments of 4.12. Correlation coefficient analysis of 0.189 means that the relationship between the Application of the Modern Tax Administration System and Personal Taxpayer Compliance is very low. The significance test of tcount 1.935> ttable 1.677 means that there is a significant influence between the Application of the Modern Tax Administration System and Individual Taxpayer Compliance. Determination coefficient analysis contributes 13.6% and the remaining 86.4% is influenced by other factors. Simple regression analysis known Y = 3,636 + 0,537X means that if the Implementation of the Modern Tax Administration System does not have an Individual Taxpayer Compliance there is 3,636 and if the Application of the Modern Tax Administration System is carried out 1x Individual Taxpayer Compliance will increase by 0,537 thus the Implementation of the System Modern Tax Administration has a positive effect on Individual Taxpayer Compliance. Key Words: A Modern Tax Administration System, Personal Taxpayer Compliance