Pembimbing : Hari Priyandono

Abstrak:
Tax administration system must be able to conduct an efficient and effective taxation. Effective tax administration generally called if it can minimize evasion, smuggling, pengemplangan, and abuse of tax instruments to "break" the State money. Tax audits are expected to increase the level of tax compliance, which in turn will impact on the security of state revenue. The purpose of this study was to analyze the modern system of tax administration and tax audit impact on tax compliance in the tax office in East Jakarta. Determination of the sample used in this study is the sample nonprobabilitas (nonprobably sampling ) with the convienence of sampling, where the technique does not provide an opportunity or an opportunity for each element (member) to be elected as the sample population. Techniques of data collection using questionnaires, the qualitative data obtained from questionnaires completed by respondents will be transformed by the author into quantitative data in the form of scoring, using a Likert scale (Likert scale). Application of modern tax administration system effect on tax compliance gained 0,000 less than the significance level or 0.000 < 0.05, effect tax audits on tax compliance gained 0,000 less than the significance level or 0.000 < 0.05. Modern tax administration system and examination of the tax effect on tax compliance gained significance F of 0.000 is smaller than the real level or 0.000 < 0.05 . Thus , it can be concluded that the receipt of Ha, partially or simultaneously means there is positive and significant application of modern tax administration system and tax audits on tax compliance

Keywords : system of modern tax administration , tax audits , tax compliance