PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA JAKARTA PASAR REBO

YOSEPHINE YUNIASARA. The Influence of Modernization of Tax Administration System, Quality Service of Tax Authorities, and Tax Sanctions on Individual Taxpayers Compliance at KPP Pratama Jakarta Pasar Rebo. Faculty of Economics, Jakarta State University. 2019. This study aims to determine the effect of the modernization of tax administration system, the quality services of tax authorities, and tax sanctions on individual taxpayer compliance at KPP Pratama Jakarta Pasar Rebo. The period in this study is 2019. This study uses primary data obtained from questionnaires at KPP Pratama Jakarta Pasar Rebo. The sampling technique used in this study is Nonprobability Sampling with incidental sampling method. The sample size used by researchers was 100 respondents based on Slovin's method and the number of samples obtained was 100 respondents. The research method used is multiple linear regression analysis and the program used by SPSS 25. The results of the study show that the modernization of the tax administration system and tax sanctions have a significant effect on individual taxpayer compliance, while the quality of tax services does not have an effect on individual taxpayer compliance. Keywords: Modernization of Tax Administration System, Fiscal Service Quality, Tax Sanctions, Individual Taxpayer Compliance