PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAPTINGKAT KEPATUHAN PENGUSAHA KENA PAJAK DI KANTOR PELAYANANPAJAK (KPP) PRATAMA PADANGLasnofa Fasmi
Universitas Andalas )
Presence of many corruptions and other tax cases entangled tax officers had attract attentionfrom many parties. In addition, many environmental factors change. In response to that situation,Directorate General of Tax as authorized party to manage taxation respond by launching a pro-gram so called tax administration system modernization. That modernization hopes to increasetaxpayer compliance. Taxpayer compliance becomes an interesting object to research because tocomply, taxpayers should disburse tax compliance cost and tax administration cost beside other cost of taxation. Objective of this research is to analyze influence of tax administrations systemmodernization on taxable person for Value Added Tax (VAT) purpose compliance. Tax adminis-tration system modernization consist of 4 dimensions, that is, organizational structure, organiza-tional procedures, organization strategy and organization culture. Tax compliance measured fromcompliance on registering, compliance in calculation and payment, compliance in reporting andcompliance to pay tax arrears. This research used a convenience sampling method. Data used inthis research obtain through questioner. Finding of research show that tax administration systemmodernization significantly influence taxpayer compliance. This research also shows that tax- payers have a higher compliance rate in registering and to pay their tax arrears than compliancein payment and reporting.Keywords:
tax administration system modernization,
taxable person for VAT purpose compliance, compliance aspects.
Berbagai kasus yang menyeret aparatur pajak dalam beberapa tahun terakhir telah menimbulkanskeptisisme wajib pajak dalam melaksanakan kewajiban perpajakannya. Sementara di sisi lain,negara masih mengharapkan pajak sebagai sumber utama pendapatan. Saat ini sekitar 70%APBN Indonesia dibiayai dari penerimaan pajak.