PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA GIANYAR

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh dari modernisasi sistem administrasi perpajakan terhadap kepatuhan Wajib Pajak. Lokasi penelitian dilakukan di Kantor Pelayanan Pajak (KPP) Pratama Gianyar. Penelitian ini merupakan penelitian kuantitatif, metode pengumpulan data yang digunakan dengan instrumen kuesioner. Kuesioner disebar sebanyak 100 Wajib Pajak Orang Pribadi sebagai responden. Teknik pengambilan sampel dalam penelitian ini adalah sampling incidental. Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan program SPSS 16.0 for windows. Hasil penelitian menunjukkan bahwa secara individu dan bersama-sama modernisasi sistem administrasi perpajakan (struktur organisasi, business process dan teknologi informasi dan komunikasi, manajemen sumber daya manusia, dan pelaksanaan good governance) berpengaruh signifikan dan positif terhadap tingkat kepatuhan Wajib Pajak.
Kata Kunci : modernisasi sistem administrasi perpajakan, kepatuhan wajib pajak

This study was aimed at finding out the effect of the modernisation of taxation administration system on taxpayers’ compliance. The study was conducted at Gianyar Tax Office. This study was a quantitative study where data were collected by the use of questionnaires. The questionnaires were distributed to 100 individual taxpayers as respondents. The sampling technique applied was incidental sampling. Data analysis was conducted using double linear regression analysis assisted by SPSS 16.0 program for windows. The results of the analysis showed that individually and simultaneously the modernisation of taxation administration system (organizational structure, business process, and information and communication technology, human resource management, and the implementation of good governance) had significant and positive effect on the level of taxpayers’ compliance.
keyword : the modernisation of taxation administration system, taxpayers’ compliance