PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SIDOARJO UTARA

Abstract

ABSTRACT
The purpose of this study is to analyze the effect of modernization of tax
administration system on taxpayers compliance level in Tax Service Office
Pratama Sidoarjo North.The population of this study is Taxable Employers
registered in Tax Office Pratama Sidoarjo North. amounted to 223 people. This
method uses the method of Convenience sampling method with 46 respondents.
This study uses primary data obtained through questionnaires. To test the relation
of organizational structure, organizational procedure, organizational strategy
and organizational culture to the level of taxable employer compliance, multiple
linear regression tests were used through SPSS software Ver 14. The result of the
research shows that the variable of organizational structure has an effect on to
the level of compliance of taxable entrepreneur while the variable of procedure,
organization, organizational strategy and organizational culture have no effect on
taxpayer compliance level.
Keywords: Modernization of tax administration system, organizational structure,
organization procedure, organizational strategy, and organizational
culture, taxable entrepreneur.