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PENGARUH PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA CIMAHI

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ABSTRACT THE INFLUENCE OF THE IMPLEMENTATION OF MODERNIZATION OF THE TAX ADMINISTRATION SYSTEM TO INDIVIDUAL TAX PAYERS COMPLIANCE AT THE PRATAMA CIMAHI TAX SERVICE OFFICE Written by : Tracy Sondang Panjaitan NIM : 1432082 This research was conducted to determine the relationship between the variables of the implementation of modernization of the tax administration system on individual tax payer compliance at the Pratama Cimahi Tax Service Office. Indicators of the implementation of modernization of the tax administration system are organizational structures, organizational procedures, organizational strategies and organizational culture, and indicators of individual tax payer compliance was timely submitting SPT, no arrears, and never convicted. Data collected was through questionnaires. This research uses a descriptive method. The sample used in this research was 35 individual tax payers at the Pratama Cimahi Tax Service Office conducted by incidental sampling technique, which was the accidental determination of the sample by anyone who accidentally met with the researcher can be used as a sample, if it was deemed which happened to be found was appropriate as a data source. Hypothesis testing of this research was conducted by using correlation coefficient analysis, significance test, coefficient of determination analysis, and simple linear regression analysis. The conclusions from the results obtained were the Implementation of Modernization of the Tax Administration System has a low relationship, which was 0.388 of the Individual Taxpayers Compliance in the Pratama Cimahi Tax Service Office, and has a significant relationship, the influence only 15.1% and 84.9% influenced by other factors outside of this research. Keywords : Implementation Of Modernization Of The Tax Administration System, Individual Tax Payers Compliance.