ANALISA BUDAYA WAJIB PAJAK, MORALITAS WAJIB PAJAK, DAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

The purpose of this study was to analyze taxpayer compliance at PT. II Indonesia uses three variables: taxpayer morale, taxpayer culture, and the impact of modern tax management systems which are used as X or independent variables. Taxpayer Compliance, on the other hand, is a Y variable or a written variable. The respondents of this survey are active employees of PT. II Indonesia and the QAQC of taxpayers, as many as 60 respondents from the production and engineering sectors, use the Sovlin formula for the survey sample. Sampling uses a target sampling technique that is used only for certain areas and purposes. The analysis technique used is heterogeneous dispersion test, normality test, and hypothesis testing which is processed using SPSS software version 28. Modern tax administration system and taxpayer morale partly. Taxpayer compliance and taxpayer morale, taxpayer culture, and taxes to the modern tax administration system.