PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN,PELAYANAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL MODERASI

Taxes have a very important role in the Indonesian economy because taxes are the main source of funds for the Indonesian state to finance the State Revenue and Expenditure Budget (APBN). Factors that are emphasized to tax officials in improving taxpayer compliance are by making changes to the administrative system, providing good service, providing sanctions for violators and socializing taxes. The results of this study aim to examine the effect of modernization of the tax administration system, tax services and tax sanctions on taxpayer compliance through tax knowledge. To test the hypothesis, primary data is needed with the convenience sampling method, data analysis technique using multiple regression analysis with moderation test using multiple analysis test absolute difference value. After the data was tested and analyzed, it was found that the modernization of the tax administration system, tax services and tax sanctions had a positive effect on taxpayer compliance. However, knowledge of taxation cannot moderate the tax administration system, but knowledge of taxation can moderate taxation services and tax sanctions