Analisis Peningkatan Kepatuhan Wajib Pajak Sebelum dan Sesudah Penerapan Modernisasi Administrasi Perpajakan (Studi pada Kantor Pelayanan Pajak Pratama Se Malang Raya)

The modernization of tax administration is the product of the existence of tax reform that has been, was being and keep rolling on. The modernization of the tax administration is expected to increase voluntary compliance of Taxpayers since the enactment of the Self Assessment System has been requiring the Taxpayers do their own tax obligations. Taxpayer compliance is a critical issue on which the existence of a voluntary Taxpayer compliance is a major key that can make successful the Self Assessment System. There are two kinds of tax compliance, formal and material. In addition, with the voluntary compliance, can increase high government revenue of the taxation sector. This research was conducted in March 2014 in KPP Pratama Malang Selatan, KPP Pratama Malang Utara, KPP Pratama Singosari, and KPP Pratama Kepanjen, by spreading questionnaires to Taxpayers non employee. Sample was taken by purposive sampling method there were 99 respondents. The answer is measured with a Likert scale. The data obtained were analyzed using Paired samples t test. Results of analysis showed there are increase significant differences in formal compliance, material compliance, and compliance variable before and after implementation of the modernization tax administration