The Effect of Understanding Taxation Regulations, Understanding Tax Accounting, Tax Planning and Application Modern Tax Administration System on Tax Compliance (Survey of Taxpayers Registered at Tax Office Cengkareng - Jakarta)

Budi Putra Lubis, Apollo

Abstract: This research has a purpose to examine the effect of understanding taxation regulations, understanding tax accounting, tax planning and the modern tax administration system on corporate taxpayer compliance. Research sample is a company domiciled in Cengkareng - Jakarta. The sampling technique used was convenience sampling. The number of respondents based on Slovin's calculation is 99 respondents, but 4 respondents did not return the questionnaire and 95 respondents' data were processed by the data to do the research. The test results show that the variable understanding of tax regulations affects taxpayer compliance, understanding tax accounting affects taxpayer compliance, tax planning influences tax compliance and modern tax administration systems affect corporate taxpayer compliance.

Keywords: Understandin tax regulations, understanding tax accounting, tax planning, modern tax administration system, tax compliance