PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, PENGETAHUAN DAN PEMAHAMAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (Studi Empiris Pada Wajib Pajak UMKM yang Terdaftar di KPP Pratama Dumai)

Abstract

This study aims to examine the effect of the modernization of the tax
administration system, taxation sanctions, awareness of taxpayers, knowledge and
understanding of taxpayers on the level of UMKM taxpayer compliance at KPP Pratama
Dumai. The population in the study were micro, small and medium enterprises (UMKM)
taxpayers registered at the Pratama Dumai Tax Service Office (KPP), which numbered
currently around 8,431 registered taxpayers and some 4,245 registered taxpayers paid
taxes. Sampling is done by accidental sampling method which is as many as 99 taxpayers
of micro, small and medium enterprises. The type of data used is primary data using the
questionnaire method. The data analysis method used in this study is Multiple
Regression. With the help of SPSS version 24 software. The results of hypothesis testing
using t statistical tests show the significance value of the tax administration system
modernization variable 0.928> 0.05 which means H1 is rejected, tax sanctioned variable
0.018 <0.05 which means H2 is accepted, taxpayer awareness variable 0.855> 0.05
which means H3 is rejected, variable knowledge and understanding of taxpayer 0.536>
0.05, which means that H4 is rejected. The results showed that the variables of
modernization of the tax administration system, taxation sanctions, awareness of
taxpayers, knowledge and understanding of taxpayers did not affect simultaneously and
significantly on the level of UMKM taxpayer compliance at KPP Pratama Dumai.
Keywords : Modernization of Taxation Administration System, Taxation Sanctions,
Taxpayer Awareness,Taxpayer Knowledge and Understanding, Taxpayer
Compliance Level