Pengaruh Tingkat Modernisasi Administrasi Perpajakan, Pengetahuan Perpajakan, Sosialisasi Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi: Studi Kasus Pada WPOP yang Terdaftar di KPP Pratama Atambua

Theresia Helena Mau
Minarni A. Dethan
Olivia L. E. Tomasowa

Journal of Administrative and Sosial Science (JASS)
Vol. 7 No. 1 (2026): Januari

This research aims to test and analyze the influence of tax administration modernization, tax knowledge, tax socialization, and tax sanctions on the compliance of individual taxpayers registered at the Primary Tax Office (KPP Pratama) Atambua. This study is a quantitative research employing a descriptive approach method. The data collection technique used in this research involves distributing questionnaires via Google Form. The sampling method applied is random sampling, with a sample size of 100 individual taxpayers. The analysis method utilized is multiple linear regression analysis. The research results indicate that all four independent variables have a positive and significant influence on individual taxpayer compliance (WPOP), both partially and simultaneously. Modernization enhances compliance through the efficiency of electronic systems such as e-Filing. Knowledge strengthens reporting accuracy with a better understanding of procedures. Socialization builds motivation through easily accessible information via digital and print media. Sanctions create a deterrent effect through awareness of fines and penalties.