The Effect of Modernization of Tax Information Technology and
Taxpayer Awareness on Taxpayer Compliance
1Paojan MS, 2Eti Jumiati, 3Tiara Pangestu
1,3Jurusan Akuntansi-STIE Wikara Kabupaten Purwakarta
2Jurusan Perbankan Syariah-STAI Al-Muhajirin Kabupaten Purwakart
https://doi.org/10.47191/jefms/v6-i8-65
ABSTRACT:
This study aims to determine how much influence between Modernization of Tax Information Technology and Taxpayer Awareness on Compliance of individual taxpayers. This research was conducted on individual taxpayers (employees and non-employees) in the KPP Pratama Purwakarta area with quantitative methods. The data source in this study is primary data obtained from questionnaires distributed to respondents using a Likert scale and the sampling method using "Purposive Sampling", namely sample collection techniques with certain considerations. The sample in the study amounted to 100 respondents. This study uses multiple linear regression analysis which is carried out using SPSS.v25 software to test the hypothesis. The research analysis methods used are validity test, reliability test, normality test, multiple linear regression, coefficient of determination, t test and f test. The results of this study based on a questionnaire distributed to 100 people are Modernization of Tax Information Technology and Taxpayer Awareness simultaneously and partially affect Taxpayer Compliance. Based on multiple linear regression analysis, the coefficient of determination is 0.538 and partially the constant value of the Taxpayer Compliance variable is 14.484. The t value of the Modernization of Tax Information Technology variable is 2.802, the t value of the Taxpayer Awareness variable is 3.417. The results of the F test simultaneously obtained F count of 19.079 and a significant value of 0.000 <0.05.
KEYWORDS:
Modernization of Tax Information Technology, Taxpayer Awareness, Taxpayer Compliance.
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