Pengaruh Modernisasi Sistem Administrasi, Pengetahuan Perpajakan dan Sosialisasi Perpajakan terhadap Tingkat Kepatuhan Pengusaha Kena Pajak di Kantor Pelayanan Pajak (KPP) Pratama Jember

The study entitled "Effect of Administrative System Modernization, Taxation Knowledge and Tax Socialization on Taxable Entrepreneur Compliance Levels in the Tax Office (KPP) Pratama Jember" aims to analyze the effect of the independent variables: Administrative System Modernization, Taxation Knowledge and Tax Socialization on the dependent variable namely Taxable Entrepreneur's compliance rate. Types and sources of data used in this study are primary data and secondary data, using a questionnaire. The population in this study are taxable entrepreneurs in Jember Regency and registered at the Pratama Tax Office (KPP) in Jember. The sampling technique in this study is to use the Non-probability Sampling technique. From the sampling technique obtained 96 samples. The number of samples that can be processed and analyzed is 96 questionnaires. Data were analyzed using multiple linear regression analysis. The results showed that the Modernization of the Administrative System, Taxation Knowledge and Tax Socialization had a positive effect on the Compliance Level of Taxable Entrepreneurs in the Jember Pratama Tax Office (KPP) because it had a significance value of less than 0.05.

Keywords : Administrative System Modernization, Taxation Knowledge, Taxation Socialization and Taxable Entrepreneur Compliance Level
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