Pengaruh Modernisasi Sistem Administrasi dan Pemahaman Peraturan Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Badan pada KPP Pratama Binjai

Abstract

The modernization of the tax administration system is a form of implementation of various programs and activities that are set in the mid-term tax administration reform. Understanding of tax regulations is knowledge and understanding of someone's tax regarding taxes that will affect taxpayer compliance. Taxpayer compliance is an entity that arises in the taxpayer in the taxpayer in understanding all tax norms. The purpose of this study was to determine the effect of modernizing the administrative system and understanding tax regulations on corporate taxpayer compliance. This research was conducted at the Pratama Binjai Tax Service Office, Jalan Jambi, Rambung Barat, South Binjai, Binjai City. This research is a descriptive research. The population and sampling technique in this study were 97 corporate taxpayers using a margin of error of 10%. The method used in this study is the questionnaire method. Data analysis techniques in this study are descriptive analysis techniques using SPSS 20. From the results of this study indicate there is a positive and significant influence between the modernization of the administration system on corporate taxpayer compliance, there is a positive influence and significance of understanding tax regulations on taxpayer compliance . The coefficient of determination (Adjusted R square) of 83.5% variable modernization of administrative systems and understanding of tax regulations affect corporate taxpayer compliance.