PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN, SOSIALISASI PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN SOLOK

Mutiara, Qhorizon (2023) PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN, SOSIALISASI PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN SOLOK. Masters thesis, Universitas Andalas.

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Abstract

This study aims to examine the effect of modernization of tax administration, tax sosialization, and level of education on taxpayer compliance in Solok Regency. Sample Solok District community registered at the Tax Service Office. Determination of the sample using the snow-ball sampling method. The data used in this study is primary data by distributing questionnaires to respondents. The analytical method used is multiple linear regression analysis. This study proves that modernization of tax administration has a significance value of 0.015 <0.05 and a level of knowledge with a significance level of 0.003 <0.05 which means a positive and significant effect on taxpayer compliance. In contrast, tax sosialization with a significance level of 0.205 > 0.05 has not been able to have an effect on taxpayer compliance in carrying out their tax obligations.

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