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

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ABSRACT THE EFFECT OF IMPLEMENTATION A MODERN TAX ADMINISTRATION SYSTEM TOWARDS PERSONAL TAXPAYER COMPLIANCE KPP PRATAMA BANDUNG BOJONAGARA Written by: Ayu Kristina Padang NIM: 1832161 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 4.03 for Compliance with Personal Tax Payments of 4.16. Correlation coefficient analysis of 0,400 means that the relationship between the Application of the Modern Tax Administration System and Personal Taxpayer Compliance is medium. The significance test of tcount 3,022> ttable 2,010 means that there is a significant influence between the Application of the Modern Tax Administration System and Individual Taxpayer Compliance. Determination coefficient analysis contributes 16% and the remaining 84% is influenced by other factors. Simple regression analysis known Y=28,76+0,426X means that if the Implementation of the Modern Tax Administration System does not have an Individual Taxpayer Compliance there is 28,76 and if the Application of the Modern Tax Administration System is carried out Ix Individual Taxpayer Compliance will increase by 0,426 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 Keywords: A Modern Tax Administration System, Personal Taxpayer Compliance