PENGARUH PEMANFAATAN CORE TAX ADMINISTRATION SYSTEM (CTAS), MODERNISASI ADMINISTRASI PERPAJAKAN, DAN TINGKAT PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA KAYUAGUNG

NURHALIZA, HESTY OCTAVIANI (2026) PENGARUH PEMANFAATAN CORE TAX ADMINISTRATION SYSTEM (CTAS), MODERNISASI ADMINISTRASI PERPAJAKAN, DAN TINGKAT PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA KAYUAGUNG. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK HESTY OCTAVIANI NURHALIZA. Pengaruh Pemanfaatan Core Tax Administration System (CTAS), Modernisasi Administrasi Perpajakan , dan Tingkat Pemahaman Wajib Pajak Orang Pribadi pada KPP Pratama Kayuagung (dibawah bimbingan Ibu Dr. Weni Susanti, SE., M.Ak dan Bapak Dimas Pratama Putra, SE., Ak., M.Si) Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pemanfaatan Core Tax Administration System (CTAS), modernisasi administrasi perpajakan, dan tingkat pemahaman wajib pajak terhadap kepatuhan pelaporan Wajib Pajak Orang Pribadi pada KPP Pratama Kayuagung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada Wajib Pajak Orang Pribadi yang terdaftar pada KPP Pratama Kayuagung. Teknik analisis data yang digunakan meliputi analisis statistik deskriptif, uji kualitas instrumen, uji asumsi klasik, analisis regresi linear berganda, serta pengujian hipotesis. Hasil penelitian menunjukkan bahwa pemanfaatan Core Tax Administration System (CTAS) berpengaruh positif dan signifikan terhadap kepatuhan pelaporan Wajib Pajak Orang Pribadi. Modernisasi administrasi perpajakan memiliki arah pengaruh positif, namun secara parsial tidak berpengaruh signifikan terhadap kepatuhan pelaporan pajak. Sementara itu, tingkat pemahaman wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan pelaporan Wajib Pajak Orang Pribadi. Secara simultan, pemanfaatan CTAS, modernisasi administrasi perpajakan, dan tingkat pemahaman wajib pajak berpengaruh signifikan terhadap kepatuhan pelaporan Wajib Pajak Orang Pribadi pada KPP Pratama Kayuagung. Penelitian ini menunjukkan bahwa pemanfaatan teknologi perpajakan dan peningkatan pemahaman wajib pajak menjadi faktor penting dalam mendukung peningkatan kepatuhan pelaporan pajak. Kata kunci: Core Tax Administration System (CTAS), modernisasi administrasi perpajakan, pemahaman wajib pajak, kepatuhan pelaporan pajak.   ABSTRACT HESTY OCTAVIANI NURHALIZA. The Effect of the Utilization of the Core Tax Administration System (CTAS), Tax Administration Modernization, and the Level of Understanding of Individual Taxpayers at the Kayuagung Primary Tax Office (Supervised by Dr. Weni Susanti, S.E., M.Ak. and Dimas Pratama Putra, S.E., Ak., M.Si.) This study aims to determine and analyze the effect of the utilization of the Core Tax Administration System (CTAS), tax administration modernization, and taxpayer understanding level on individual taxpayer reporting compliance at KPP Pratama Kayuagung. This research employed a quantitative approach using a survey method through questionnaires distributed to individual taxpayers registered at KPP Pratama Kayuagung. The data analysis techniques used include descriptive statistical analysis, instrument quality testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results indicate that the utilization of the Core Tax Administration System (CTAS) has a positive and significant effect on individual taxpayer reporting compliance. Tax administration modernization has a positive direction of influence but does not have a partially significant effect on tax reporting compliance. Meanwhile, the taxpayer understanding level has a positive and significant effect on individual taxpayer reporting compliance. Simultaneously, the utilization of CTAS, tax administration modernization, and taxpayer understanding level have a significant effect on individual taxpayer reporting compliance at KPP Pratama Kayuagung. This study indicates that the utilization of tax technology and the improvement of taxpayer understanding are important factors in supporting better tax reporting compliance. Keywords: Core Tax Administration System (CTAS), tax administration modernization, taxpayer understanding, tax reporting compliance.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Ny HESTY OCTAVIANI NURHALIZA
Date Deposited:	28 Oct 2026 01:37
Last Modified:	29 Oct 2026 04:23
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11653

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