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PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

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ABSTRACT THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATION AND AWARENESS OF TAXPAYERS ON COMPLIANCE OF INDIVIDUAL TAXPAYERS (IN CIMAHI PRIMARY TAX OFFICE) Written by : Fivian Rudy Fernando NIM : 1632072 Personal taxpayer compliance is very important to increase state revenue through the tax sector. Therefore the methods and appropriate ways to improve taxpayer compliance are required. This study aims to determine the effect of modernization of tax administration and awareness of taxpayers on compliance of individual taxpayers in Cimahi Primary Tax Office partially or simultaneously. This research was conducted using descriptive statistical methods, namely regression analysis. The data for this research is the result of distributing questionnaires to individual taxpayers in Cimahi Primary Tax Office using the Simple Random Sampling method. The results showed that the modernization of tax administration, awareness of taxpayers and taxpayer compliance are in the good category. The results of the partial analysis show that there is a significant influence between the modernization of tax administration on the compliance of individual taxpayers with a significant value of 0,000 < 0.05. There is also a significant influence between awareness of taxpayers to compliance of individual taxpayers with a significant value of 0,000 < 0.05. The results of the analysis of this study simultaneously are the modernization of tax administration and awareness of taxpayers who have a significant influence on compliance of them with a significant value of 0,000 < 0.05 Key Word: modernization of tax administration, awareness of taxpayers, compliance of individual taxpayers.