PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN, PENGETAHUAN DAN PEMAHAMAN TENTANG PERATURAN PERPAJAKAN, TARIF PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA GIANYAR

Abstract

State revenue in the taxation sector is the largest contributor to state revenue. State revenue is used for national development in the fields of education, health, social, infrastructure, etc. Therefore, the government continues to strive to improve taxpayer compliance to maximize state revenue. This study aims to examine the effect of modernization of tax administration, knowledge and understanding of tax regulations, tax rates, and tax amnesty on the compliance of individual taxpayers at KPP Pratama Gianyar. The sampling technique used was accidental sampling and the data in this study were obtained through a questionnaire. The analysis technique used is multiple linear regression analysis. The results of this study indicate that the modernization of tax administration has no effect on taxpayer compliance, knowledge and understanding of tax regulations, tax rates, and tax amnesty has a positive effect on taxpayer compliance.