Record Detail

The purpose of this research is to explore the impact of
modernization in the tax administration system on the compliance of
individual taxpayers. The research method used in this study is a
descriptive method with a qualitative approach. The technique used
involveobservation, interviews, and documentation, as well as the use of
secondary data sources. The informants for this study consist of five
individuals to measure the process of modernized service provision for
individual taxpayers at the Jakarta Tanjung Priok Pratama Tax Service
Office. The findings of this research indicate that the overall
modernization of the tax administration system at the Pratama Tax
Service Office in Jakarta Tanjung Priok is not considered sufficient due to
a lack of socialization and education, resulting in many taxpayers not
fully comprehending the modernized tax administration system launched
by DGT.