Modernization of the Tax Administration System, Implementation of E-filling, Tax Knowledge on Taxpayer Compliance With Tax Socialization as a Moderation Variable (Study of Individual Taxpayers in the KPP Pratama Pasuruan Region)

This research aims to examine the influence of modernization of the tax administration system, implementation of e-filling, and tax knowledge on taxpayer compliance with tax socialization as moderating variable. This research uses primary data using questionnaire to individual taxpayers at KPP Pratama Pasuruan using the accidental sampling method. The data analysis techniques used in this research multiple regression and Moderated Regression Analysis (MRA). The results of analysis in this research conclude that modernization of tax administration system has significant effect on taxpayer compliance. The implementation of e-filling has significant effect on taxpayer compliance. Tax knowledge has significant effect on taxpayer compliance. Tax socialization has the effect of strengthening the relationship between modernization of the tax administration system and taxpayer compliance. Tax socialization also has the effect of strengthening relationship between implementation of e-filling and taxpayer compliance. Tax socialization can moderate or strengthen the relationship between tax knowledge and taxpayer compliance.