THE INFLUENCE OF TAX MANDATORY UNDERSTANDING, TAX TAXES, TAXES JUSTICE, AND MODERNIZATION OF TAX ADMINISTRATION SYSTEMS ON TAX OBLIGATION COMPLIANCE IN TAX TAXPAYERS REGISTERED IN KPP PRATAMA TEBING TINGGI

Junawan;

Abstract

The low compliance of taxpayers in Indonesia in carrying out their tax obligations makes it difficult for tax revenues to reach 100% of the target each year. This study aims to examine the variable Influence of Understanding Taxpayers, Tax Sanctions, Tax Justice, and Modernization of the Tax Administration System Against Taxpayer Compliance in Taxpayers Registered at KPP Tebing Tinggi. The population of this study is individual taxpayers registered with the KPP Tebing Tinggi. Sampling using the method of accidential sampling, with a total sample of 100 respondents. The data obtained were analyzed using multiple linear regression analysis, data normality test, multicollinearity test, heteroskedasticity test and determination, partial test (t-test), partial test (F-test). The results showed that the understanding of taxpayers, tax sanctions, tax justice, and modernization of the tax system simultaneously had a significant effect on taxpayer compliance. Understanding Taxpayers has a significant positive effect on taxpayer compliance. Tax sanctions have a positive and significant effect on taxpayer compliance. Tax Justice has a positive and insignificant effect on taxpayer compliance. Modernization of the Tax System has a positive and not significant effect on Taxpayer Compliance. This research is expected to provide input to the Fiskus to conduct more active outreach to taxpayers related to the application of the latest regulations in the taxation system in Indonesia, improve tax systems that are more modern and more practical, and provide training in stages. to taxpayers and be consistent.