The Effect of Modernization of the Tax Administration System and Tax Sanctions on Individual Taxpayer Compliance of Free Workers with Tax Socialization as a Moderating Variable

Adela Safna Fauziyah (Universitas Muhammadiyah Purwokerto)
Tiara Pandansari (Universitas Muhammadiyah Purwokerto)
Eko Hariyanto (Universitas Muhammadiyah Purwokerto)
Ira Hapsari (Universitas Muhammadiyah Purwokerto)

Formosa Journal of Multidisciplinary Research (FJMR)
Vol. 4 No. 7 (2025): July 2025

This study aims to examine the effect of modernization of the tax administration system and tax sanctions on the compliance of individual taxpayers of independent workers who work as doctors, with tax socialization as a variable that moderates the relationship. The research method used is quantitative, with primary data obtained through distributing questionnaires. Sampling was selected using a simple random sampling technique and calculated using the slovin formula, so that 87 respondents were obtained. Data analysis was performed using Partial Least Squares (PLS). The results showed that the modernization of the tax administration system and tax sanctions positively affected individual socialization and taxpayer compliance. Not moderate, Tax the modernization of the tax administration system, but tax socialization strengthens the influence of tax sanctions on individual taxpayer compliance.