PENGARUH PENGETAHUAN PERPAJAKAN, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN

This study is aimed to examine the effect of tax knowledge, the modernization of the tax administration system, and tax penalties on tax compliance bodies in the city of Palembang. The population in this study are all corporate taxpayers in the city of Palembang list in the Tax Office Primary Ilir Timur, the Tax Office Primary Pratama Ilir Barat, and the Tax Office Primary Seberang Ulu in 2015. The research sample obtain a total of 100 corporate taxpayers with using a convenience sampling method. Hypothesis testing using multiple linear regression analysis with the help pogram R 2.11.1. The test results show that the first hypothesis (H1), the second hypothesis (H2), and the third hypothesis (H3) is reject, which shows that partially there is no influence of tax knowledge, the modernization of the tax administration system, and tax penalties. on tax compliance bodies in Palembang shown from t table greater than the calculate t. Base on simultaneous test that the first hypothesis (H1), the second hypothesis (H2), and the third hypothesis (H3) also reject, which shows that there is no influence between tax knowledge, the modernization of the tax administration system, sanctions taxes on tax compliance bodies in Palembang or it can be said this is not good research model. It can be seen from the value of F table is greater than the calculate F (2.70> 0.2083), and the significance of 0.8904. Keywords: Compliance with corporate taxpayers, tax knowledge, the modernization of the tax administration system, and tax penalties