PENGARUH MODERNISASI SISTEM ADMINISTRASI DAN TRANSPARANSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi Kasus pada Kantor Pelayanan Pajak Pratama Semarang Timur)

Abstract

The purpose of this study aims to determine empirically : 1 ) the influence of modernization of the tax administration system on tax compliance body , 2 ) the effect of tax transparency on tax compliance entities listed in STO East Semarang. Sources of data in the research is a primary data obtained from the questionnaires of WP Agency shaped CV and PT are listed in STO East Semarang . The method used is quantitative method with a survey approach . The sampling technique in this study using a convenience sampling technique . The analytical method used is multiple regression analysis . Partial hypothesis testing using t test and simultaneously by using F test with a significance level ( α ) of 0.05 . The results showed that the modernization of the tax administration system significantly influence taxpayer compliance. And transparency of taxation significant effect on taxpayer compliance. Keywords : Administration of taxation, taxpayers Compliance , Modernization, Transparency , taxpayer .