The Effect of the Implementation of Modern Tax Administration System on Corporate Taxpayer Compliance in the Kantor Pelayanan Pajak Pratamamedan Barat, Indonesia

Abstract

The purpose of this study was to examine the effect of modern tax administration systems on corporate taxpayer compliance at the Kantor Pelayanan Pajak Pratama Medan Barat. This study is motivated because the percentage of corporate taxpayer compliance registered at the Kantor Pelayanan Pajak Pratama Medan Barat is still very low from 2014-2017 even though there is an increase in the number of registered taxpayers, but the effectiveness of taxpayer compliance is still very low. The population used in this study was all corporate taxpayers registered at the Kantor Pelayanan Pajak (KPP) Pratama. The research sample was 100 corporate taxpayers with the convenience sampling technique. The data collection method used in this research is using a personal questionnaire (Personally Administered Questionnaires). Data analysis techniques use logistic regression analysis. The results of data analysis indicate that the variables of organizational restructuring, business processes and communication and information technology, human resource management and good governance have a positive and significant effect on taxpayer compliance. This means that if the modern tax administration system is implemented properly at the Kantor Pelayanan Pajak Medan Barat, then the probability of compulsory compliance will be better (increase).