Published: 2025-06-01

Pengaruh Modernisasi Sistem Administasi Perpajakan, Pemahaman Peraturan Perpajakan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Semarang Barat

DOI: 10.35870/jemsi.v11i3.4220

Marcella Maharani, Dwiarso Utomo, Ngurah Pandji Mertha Agung Durya
  • Marcella Maharani: Universitas Dian Nuswantoro , Indonesia . image/svg+xml
  • Dwiarso Utomo: Universitas Dian Nuswantoro , Indonesia . image/svg+xml
  • Ngurah Pandji Mertha Agung Durya: Universitas Dian Nuswantoro , Indonesia . image/svg+xml
Front Cover JEMSI Volume 12 Nomor 1 Februari 2026

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Abstract

This study aims to empirically test whether the modernization of the tax administration system, the level of understanding of tax regulations, and tax sanctions have an influence on the compliance of individual taxpayers at KPP Pratama West Semarang in 2024. The method used includes quantitative data analysis by collecting information from taxpayers regarding understanding of regulations and application of sanctions. The data is processed by multiple regression analysis method using SPSS. The results of the analysis show: (1) Modernization of the tax administration system affects individual taxpayer compliance; (2) The level of understanding of tax regulations has no effect on individual taxpayer compliance; (3) Tax sanctions affect individual taxpayer compliance. The R Square value of 0.690 indicates that 69% of the variation in the dependent variable is explained by the independent variable, while 31% is influenced by other factors.

Keywords

Modernization of Tax Administration System ; Level of Understanding of Tax Regulations ; Tax Sanctions ; Compliance of Individual Taxpayers

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Maharani, M., Utomo, D., & Durya, N. P. M. A. (2025). Pengaruh Modernisasi Sistem Administasi Perpajakan, Pemahaman Peraturan Perpajakan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Semarang Barat. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(3), 1891-1903. https://doi.org/10.35870/jemsi.v11i3.4220
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 12 No. 1 (2026)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Marcella Maharani
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Semarang, Indonesia.

Dwiarso Utomo
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Semarang, Indonesia.

Ngurah Pandji Mertha Agung Durya
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Semarang, Indonesia.

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