PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SEMARANG BARAT DAN KPP PRATAMA SEMARANG GAYAMSARI)

Abstract

This study aims to to test the influence of modern tax administration systems that includes: the structure of the organization, of business process and technology information and communication, human resources management, good governance, and taxpayer awarenesstotaxpayer compliance individual in KPP Pratama Semarang Barat and KPP Pratama Semarang Gayamsari. Data collection method in this research is by using such koesioner. The determination of respondents in this report is written with a method of accidental the sampling method of as the proportion of respondents as many as 100 individual taxpayer. The method of analysis data in linear regression analysis was used in the study and the worship of idols. This research result indicates that the variable the structure of the organization, of business process and technology information and communication, good governance and taxpayer awareness its effect on variable taxpayer compliance while management of human resources has not been affecting the taxpayer compliance.

Keyword : Awarenes, Compliance, Tax Administration, Taxpayer