Analysis of the Effect of Tax Administration System Updates on Individual Taxpayer Compliance at Bumiayu Tax Service, Counseling and Consultation Office
Keywords:
Tax Administration System Reform, Good Governance, Taxpayer CompliancAbstract
The renewal of the tax administration system within the Directorate General of Taxes of the Ministry of Finance of the Republic of Indonesia aims to implement Good Governance and Service Excellent to Taxpayers. This study aims to determine the effect of the Tax Administration System Update on the level of compliance of Individual Taxpayers at the Bumiayu Tax Service, Counseling and Consultation Office. Data were obtained from questionnaires filled out by 80 taxpayers as respondents who came from Bumiayu Taxation Service, Extension and Consultation Office, using non-probability sampling with purposive sampling method. Data analysis techniques is conducted to examine each variable by considering validity test, reliability test, simple linear regression test, hypothesis testing and partial test (t) using the SPSS 22 program. The results showed that the update of the tax administration system had a significant effect on the level of compliance of individual taxpayers as evidenced by the results of the t test, reaching t-value approximately 9.387> from t-table of 1.292. The effect of the tax administration system update (X) on the level of taxpayer compliance (Y) is 52.4% based on the results of the coefficient of determination test. For the significant value, it obtains 0.000 <0.05, which means that there is a significant influence between the renewal of the tax administration system on the level of taxpayer compliance.