Pengaruh Modernisasi terhadap Kepatuhan Wajib Pajak Orang Pribadi di Merauke

Abstract

This paper investigates the impact of tax modernization on tax compliance behavior of individual taxpayer in Merauke. Tax modernization from Directorate General of Taxes of Financial Ministry are ethic code, administration system, information technology and penalty. The population of this research is individual taxpayer in Merauke. Data of this research is taken by questionnaire and regression is used to analyse. Our analyses reveal that ethic code doesn’t impact on tax compliance and administration system, information technology, penalty have impact on tax compliance of individual taxpayer. This paper recommends that tax modernization should be continued and the ethic code of Directorate General of Taxes of Financial Ministry should be encouraged to build trust of taxpayer.