Pengaruh Modernisasi Sistem Administrasi Perpajakan, Sosialisasi Pajak, Kualitas Pelayanan, Dan Pengetahuan Mengenai Pajak Terhadap Kepatuhan Wajib Pajak Tahun 2022 (Studi Empiris Wajib Pajak Di Kabupaten Pati)

Abstract

The research is an empirical study that aims to analyze whether there is an influence between modernization of the Tax Administration System, Tax Socialization, Service Quality, and Knowledge about Taxes on Taxpayer Compliance in Pati Regency. The sample of this study was 100 respondents who qualified as taxpayers in Pati Regency. The data collection technique uses nonprobability sampling with incidental sampling method. Primary data in the study were obtained by disseminating questionnaires (questionnaires) and secondary data in this study were obtained from journals, books and several supporting sources. The analysis method used is the smartPLS method, showing that the variables of modernization of the tax administration system, tax socialization, quality of service and knowledge of taxes have a significant positive effect on taxpayer compliance.