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PENGARUH REFORMASI ADMINISTRASI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA CIMAHI

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ABSTRACT THE EFFECT OF TAX ADMINISTRATIVE REFORM AND TAXATION KNOWLEDGE ON TAXPAYER COMPLIANCE AT PRATAMA CIMAHI TAX OFFICE Arranged By: KALEB ANDIVA SITIO NIM: 1732178 This study aims to test and provide empirical evidence regarding the effect of tax administration reform and tax knowledge on taxpayer compliance at the Cimahi Tax Office. This research is motivated by the fact that taxpayer compliance, especially inCimahi area is still lacking. The purpose of this study was to determine how much influence the tax administration reform and knowledge of taxation on taxpayer compliance at the Cimahi Tax Office. The research method used is an empirical method with descriptive and verification approaches, because there are variables to be explained and analyzed how much influence these variables have. The data was collected by distributing questionnaires that had been tested for their validity and reliability. This research was conductedon the taxpayerwith a sample size of 30 respondents. Statistical data analysis used multiple linear regression analysis, correlation analysis, analysis of the coefficient of determination and simultaneous and partial hypothesis testing. The results showed that based on respondents' responses, tax administration reform was in the fairly good category, tax knowledge was in the good enough category and the taxpayer compliance level was in the good enough category. The effect of administrative reform and tax knowledge has a significant effect on taxpayer compliance. The better the tax administration reform and tax knowledge, the higher the level of taxpayer compliance. The magnitude of the influence of tax administration reform and tax knowledge on taxpayer compliance is 78.6%. Keywords : tax administration reform, tax knowledge and taxpayer compliance level.