Pengaruh Pengetahuan Wajib Pajak, dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di Kota Palembang

This study aims to determine the effect of taxpayer knowledge, and modernization of the administrative system on taxpayer compliance with two-wheeled motorized vehicles in the city of Palembang. The data used is primary data. The population in this study were all two-wheeled motorized vehicle taxpayers in the city of Palembang. The sampling technique used was purposive sampling and snowball sampling and 100 samples were obtained. Hypothesis testing is done by multiple regression analysis. The results of this study indicate that taxpayer knowledge has a positive effect on taxpayer compliance with two-wheeled motorized vehicles in the city of Palembang, while the modernization of the tax administration system does not have a positive effect on taxpayer compliance with two-wheeled motorized vehicles in the city of Palembang. Keywords: Taxpayer Knowledge, Tax Administration System Modernization, Taxpayer Compliance