PENGARUH PENGETAHUAN PAJAK, MODERNISASI SISTEM ADMINISTRASI PAJAK, DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Taxpayer compliance is the behavior of taxpayers to carry out and fulfill their tax obligations such as making NPWP, filling in correctly the amount of tax owed, paying taxes on time without any coercion, and entering and reporting on the required information in accordance with applicable tax regulations. This study aims to examine the effect of tax knowledge on modernizing the tax administration system and tax awareness on individual taxpayer compliance. The method used is a quantitative method. The population in this study were all individual taxpayers registered at the South Gresik Primary Tax Office with a sample of 95 people. The sampling technique uses purposive sampling. The analysis technique used is multiple linear regression analysis. The results of hypothesis testing indicate that the knowledge variable of tax and tax awareness has a positive and significant effect on the variable taxpayer compliance, and the variable modernization of the tax administration system has no significant effect on taxpayer compliance