PENGARUH MODERNISASI SISTEM ADMINISTRASI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA BATU

Abstract

This study aims to analyze the influence of modernization of tax administration system and taxpayer awareness to the compliance of taxpayers person masing. Population in this research is the taxpayer registered in KPP Batu 2016. Metode sample selection in this study using Slovin formula and there are 60 samples used in this research . The results showed that the organizational structure, bussines process, human resource management, good governance, and taxpayer awareness do not affect the compliance of individual taxpayers. Keywords: organizational structure, bussines process, human resource management, good governance, taxpayer awareness and taxpayer compliance