This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.Īuthors who publish with this journal agree to the following terms: Keywords: Tax Administration Reform, Tax Administration System Modernization, Modern Tax Administration System, Tax Administration System, Tax Reform, Taxpayer Compliance, Corporate Taxpayer Compliance Limitations: This research was only conducted on one Primary Tax Office so that the sample was small with a total of 65 samples.Ĭontribution: this study has implications for government policies related to tax administration reforms which are very important to facilitate taxpayers in fulfilling their obligations. Results: The results show that the tax administration reform has a positive effect on taxpayer compliance, which means that the tax administration reform can improve taxpayer compliance The data were collected using questionnaires distributed to the sample of 65 corporate taxpayers Research method ology : The research method used is a quantitative method.
With the improvement of tax administration, it is expected to encourage taxpayer compliance. A good tax administration system is a key factor in the successful implementation of tax policies.
Purpose : The purpose of this study is to determine the effect of tax administration reforms on the level of tax compliance.
