THE INFLUENCE OF EXPEDIENCY TAXPAYER ID NUMBER, TAX OFFICERS SERVICE QUALITY, MODERNIZATION TAX ADMINISTRATION SYSTEM TOWARD TAX COMPLIANCE OF FREELANCER TAXPAYERS IN TANAH ABANG SATU

Abstract

This research aims to identify the the influence of expediency taxpayer id number, tax officers service quality, modernization tax administration system toward tax compliance for individual freelancer taxpayers in tanah abang satu. This research is using quantitative method with primary data as a source of information. The researcher took 91 samples of individual freelancer taxpayers in Jakarta. The research found that expediency taxpayer id number and modernization tax administration system give significant effect toward tax compliance while tax officers service quality give no significant effect toward tax compliance. The F-Test result revealed that two independent variables have significant influence toward tax compliance. While R2 analysis showed that the regression model is able to describe tax compliance by 22.6%.