PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, KUALITAS PELAYANAN, PENGETAHUAN PERPAJAKAN, SANKSI PERPAJAKAN DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA DEMAK SELAMA PERIODE ( 2012-2016 )

Abstract

Taxes are used as one of the efforts used by the government to realize the independence of a nation or the State in development financing for the common good.
This research examined the Influence of Tax Administration System Modernization, Service Quality, Knowledge Taxation, Taxation and Sanctions Compliance Awareness Taxation of the KPP Pratama Demak Period (2012-2016). Respondents in this research were all registered taxpayers diKPP Pratama Demak. Samples used as much as 137 taxpayers and method for selecting the sample in this research using purposive sampling, to determine the relationship between variables the authors use the method of calculation analysis of the validity and reliability, and multiple linear regression analysis with analysis tools SPSS version 16.
Based on the results of multiple linear regression analysis (SPSS output Version 16) indicates that the quality of service and tax penalties have a significant effect on tax compliance while modernizing the system of tax administration, tax knowledge, and awareness of taxation does not significantly influence taxpayer compliance.
Keywords : Tax Administration System Modernization, Service Quality, Knowledge Taxation, Taxation and Sanctions, Awareness Taxation.