The Effect of Modern Tax Administration System and Quality of Tax Service on Motivation to Pay Taxes at the Medan Polonia Pratama Tax Service Office

Abstract

This study aims to determine the effect of Modern Tax Administration System and Quality of Tax Service on Motivation to Pay Taxes at the Medan Polonia Pratama Tax Service Office. This study uses quantitative data types and the data source is the primary data source. The unit of analysis and observation in this study is individual taxpayers who are registered taxpayers at the Medan Polonia Pratama Tax Service Office. The total population is all individual taxpayers registered at the Medan Polonia Pratama Tax Service Office. From the population, selected using incidental sampling technique and obtained 100 individual taxpayers who are taxpayers at the Tax Service Office Pratama Medan Polonia. T test results of the study partially show that the modern tax administration system has not effect and not significant on motivation to pay taxes. T test results of the study partially show that the quality of tax service have a significant effect on motivation to pay taxes. Simultaneous research results show that modern tax administration system and quality of tax service have a significant effect on motivation to pay taxes. The coefficient of determination (R²) shows that the firm value variable can be explained by the variables of  tax rates, tax justice, while the rest is explained by other factors such as Tax Service Satisfaction, Tax Knowledge, Tax Official Service.