PENGARUH POSTUR MOTIVASI, KEBIJAKAN PAJAK, PEMAHAMAN WAJIB PAJAK, KUALITAS LAYANAN DAN PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus pada KP2KP Kabupaten Rembang)

Abstract

The purpose of this research is to explain the influence of motivation posture, tax policy, understanding of taxpayers, service quality, and the application of a modern tax administration system to individual taxpayer compliance. The sampling technique uses purposive sampling. Data collection techniques using survey methods with questionnaires on 125 respondents. The results showed that; Motivational posture and the application of modern tax administration systems have no significant positive effect on individual taxpayer compliance, while tax policies, taxpayer understanding and service quality have a significant positive effect on individual taxpayer compliance. The result of the determination test shows that the adjusted R square coefficient is 0.558, it means that the dependent variable can be explained by an independent variable of 55.8%, and the remaining 44.2% is explained by other factors outside the research model.

Keywords: Motivation posture, tax policy, taxpayer understanding, service quality, application of modern tax administration systems and individual taxpayer compliance.