<![CDATA[Penelitian ini dilakukan untuk menganalisa pengaruh kesadaran wajib pajak, sanksi pajak, pengetahuan pajak, kondisi keuangan, dan modernisasi administrasi keuangan terhadap kepatuhan wajib pajak badan di wilayah kerja KPP Cikarang Selatan dan Cikarang Utara. Responden dalam penelitian ini adalah 103 karyawan pajak perusahaan wilayah KPP Cikarang sebagai pegawai profesional dan telah bekerja minimal 1 yang dapat mewakili perusahaan dalam perpajakan. Metode analisis yang digunakan adalah Regresi Linear Berganda dengan SPSS. Hasil penelitian secara t-test menunjukan bahwa independen variable yaitu (1) kesadaran wajib pajak (2) pengetahuan perpajakan (3) kondisi keuangan, dan (4) modernisasi administrasi perpajakan berpengaruh terhadap kepatuhan wajib pajak, sedangkan (5) sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak.Kata kunci: Kesadaran; Sanksi; Pengetahuan; Kondisi Keuangan; Modernisasi Administrasi; Kepatuhan; Wajib Pajak Badan The Influence of Internal Factors, Sanction and Modernization Tax Administration on Corporate Taxpayer ComplianceABSTRACTThis study aims to analyze the effect of tax awareness, tax sanction, tax knowledge, financial condition, & modernized tax administration on corporate taxpayer compliance. The survey was conducted under the territory area of KPP Cikarang Selatan and Cikarang Utara. Respondents in this study were professional tax officer who had worked for at least 1 year and can be as representative for handling taxation for their company. This analysis method using Multiple Linear Regression by SPSS. Based on the results t-test showed that tax awareness, tax knowledge, financial conditions, and modernized tax administration partially have an influence on corporate taxpayer compliance, while tax sanctions don't have an influence on corporate taxpayer compliance.Keywords: Tax, Awareness; Sanction; Knowledge; Financial Condition; Modernized Tax Administration; Corporate Taxpayer, Compliance]]>
