Dampak Amnesti Pajak dan Sistem Administrasi Modern terhadap Kepatuhan Wajib Pajak

Abstract

The purpose of this study is to find empirical evidence of the impact of tax amnesty and the modern administration system on taxpayer compliance on individual taxpayers in Lampung Province. The object chosen is the taxpayers having NPWP in Lampung Province.   The data  used  are  primary  data  obtained  by  distributing  questionnaires  to respondents and processed with Likert scale. The samples in this study were 114 people taken randomly. This research is a quantitative research with warpPLS 3.0 test equipment to process data obtained from questionnaires. The results of the study show that tax amnesty as well as the modern administration system has a significant effect on taxpayer compliance.                                               Keywords: Tax Amnesty, Modern Administration System, Taxpayer Compliance