Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Kinerja Account Representative Terhadap Tingkap Kepatuhan Wajib Pajak (Studi Kasus pada 5 KPP di Wilayah Kota Bandung)

Metode penelitian menggunakan metode deskriptif. Dengan Populasi 5 Kantor Pelayanan Pajak, dengan jumlah responden sebanyak 52 Account Representative, pengambilan sampel menggunakan sampel acak, karena tidak semua populasi di jadikan sampel. Pengumpulan data menggunakan observasi, studi pustaka, kuisioner dan wawancara. Hasil penelitian menunjukkan bahwa Modernisasi System Administrasi Perpajakan berpengaruh signifikan terhadap Tingkat Kepatuhan Wajib Pajak dengan arah positif, yang artinya semakin baik modernisasi system administrasi perpajakan maka tingkat kepatuhan perpajakan semakin baik. Sama halnya dengan Kinerja Account Representative berpengaruh signifikan dengan Tingkat Kepatuhan Wajib Pajak ke arah positif, yang artinya semakin tinggi kinerja seorang account representative maka tingkat kepatuhan perpajakan semakin baik. Nilai koefisien determinasi menunjukkan bahwa secara bersama-sama modernisasi system administrasi perpajakan dan kinerja account representative memberikan distribusi terhadap tingkat kepatuhan wajib pajak sebesar 38,9%, sedangkan sisanya dipengaruhi oleh faktor lain seperti profesionalisme, independensi, dan pengalaman.

The research conducted in a Tax Office in the area of Bandung, with the object of study is the modernization taxation administration system, the performance of account representative, and tax compliance. The research method is using descriptive method. With a population of 5 Tax Office with a number of respondents were 52 account representative; the sampling is using random sampling, because not all of the population are sampled. Collection data using observation, library research, questionnaires and interview. The result showed that the modernization taxation administration system significant affect on the tax compliance with the positive direction, which means the better the modernization taxation administration system level the better tax compliance. Similarly, the Account Representative affect performance significantly with level of Taxpayer Compliance positive direction, which means the higher the performance of an account representative then the better the level of tax compliance. The Finding shows that together the modernization taxation administration system and the performance of account representatives provide tax compliance rate of 38.9%, while the rest is influenced by other factors such as organizational structure, code of conduct and ethics.