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PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN TERHADAP KINERJA PEGAWAI PAJAK

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ABSTRACT THE EFFECT OF MODERNIZATION ADMINISTRATION TAXATION ON PERFORMANCE TAX SERVICE (Case Study at KPP Pratama Bandung Cibeunying) Written by : Rosy Rahmawati Nugroho NIM : 1632183 Performance of tax employees is very important to increase state revenue through the tax sector. Therefore the required methods and appropriate ways to improve the performance of tax officials. This study aims to determine the effect of the modernization of tax administration on the performance of tax officials on KPP Pratama Bandung Cibeunying partially. This research was conducted using descriptive statistical methods, namely regression analysis. The data for this study are the results of distributing questionnaires to tax officials at KPP Pratama Bandung Cibeunying with the Purposive Sampling method. The results showed that the modernization of tax administration and the performance of tax employees are in the good category. The results of Tax Administration Modernization with Tax Employee Performance seen from the analysis of the correlation coefficient (r) amounted to 0.249 which means it has a low correlation, (t) 0.129> 0.05 meaning there is no significant effect, and the Determination Coefficient of 0.061 (6, 1%) which means that the contribution is only 6.1% and the remaining 93.9% is influenced by other factors outside the variables in this study. Key Word: modernization of tax administration, performance of tax employees