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MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN SERTA PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BANDUNG BOJONAGARA

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ABSTRACT MODERNIZATION OF TAX ADMINISTRATION SYSTEM AND KNOWLEDGE TAXATION AS WELL AS ITS EFFECT ON PERSONAL TAXPAYER COMPLIANCE IN KPP PRATAMA BANDUNG BOJONAGARA Arranged by : Rio Rodondo Sibarani 1432047 This study This research was conducted to know the Modernization of Tax Administration System and Knowledge Taxation as well as its effect on Personal Taxpayer Compliance In KPP Pratama Bandung Bojonagara. The author uses descriptive method with qualitative approach in this research, in the form of data collection by spreading the questionnaire so as to produce the information needed to analyze the problem. Data analysis used was correlation coefficient analysis, coefficient of determination analysis, partial and simultant significant test at α = 0.05, simple linear regression analysis and multiple regression analysis. Based on the results of partial significance test to the variable X1 to Y shows that the Modernization of Tax Administration System on taxpayer compliance personal significant effect with a significant value of 0.003 <0.05 so it shows that Ho1 rejected and Ha1 accepted which means there is a significant influence. Based on the results of partial significance test on the variable X2 to Y shows that the Tax Knowledge of taxpayer compliance personal significant effect with significant value 0.002 <0.05 so it shows that Ho2 rejected and Ha2 accepted which means there is a significant influence. Based on the results of significance test simultaneously to the variables X1 and X2 to Y shows that the Modernization of Tax Administration System and knowledge taxation on taxpayer compliance of private persons significantly influence the significant value of 0.003 <0.05 so it shows that Ho3 rejected and Ha3 accepted which means there is significant influence . Keywords: Tax Administration System Modernization, Tax Knowledge and Personal Taxpayer Compliance