ETANIA, YUNIAR CASSANDRA (2022) PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS DAN PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada KPP Pratama Kebon Jeruk Dua). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to examine the effect of tax socialization, tax service and the implementation of the modernization tax administration system on individual taxpayer compliance. The object for thisresearch is individual taxpayers who are registered in KPP Pratama Kebon Jeruk Dua. This research was conducted on 100 respondents with data collected using questionnaries. The sampling technique uses accidental sampling. Simultaneously, the Tax Socialization, Tax Service and The Implementation of The Modernization Tax Administration System significantly affect on The Individual Taxpayer Compliance in KPP Pratama Kebon Jeruk Dua. Partially, the result show that the Tax Socialization has no significant effect on The Individual Taxpayers Compliance. On the other hand, the Tax Service and The Implementation of The Modernization Tax Administration System has significantly effect on The Individual Taxpayers Compliance in KPP Pratama Kebon Jeruk Dua. This research uses data analysis using SPSS version 25 software. Keywords: Tax Socialization, Tax Service, Implementation of Modernization Tax Administration System, Individual Taxpayer Compliance. Penelitian ini bertujuan untuk menguji pengaruh sosialisasi perpajakan, pelayanan perpajakan dan penerapan modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi. Objek penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Kebon Jeruk Dua. Penelitian ini dilakukan terhadap 100 responden dengan pengumpulan data menggunakan kuesioner. Teknik pengambilan sampel menggunakan accidental sampling. Hasil penelitian menunjukkan bahwa secara simultan Sosialisasi Perpajakan, Pelayanan Fiskus, dan Penerapan Modernisasi Sistem Administrasi Perpajakan berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Kebon Jeruk Dua. Secara parsial, Sosialisasi Perpajakan tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi sedangkan Pelayanan Fiskus dan Penerapan Modernisasi Sistem Administrasi Perpajakan berpengaruh signifikan terhadap KepatuhanWajib Pajak Orang Pribadi di KPP Pratama Kebon Jeruk Dua. Penelitian ini menggunakan analisis data menggunakan software SPSS version 25. Kata Kunci: Sosialisasi Perpajakan, Pelayanan Perpajakan, Penerapan Modernisasi Sistem Administrasi Perpajakan, Kepatuhan Wajib Pajak Orang Pribadi.
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