ABSTRACT : The purpose of this study was to determine the effect of the modernization of the tax administration system and the quality of service to the tax compliance of registered entities at the Bandung Karees Primary Tax Service Office. The problem in this research is the level of compliance of corporate taxpayers in the city of Bandung who are registered mandatory SPT, there are 60 percent who report their tax obligations to the tax office. This study uses primary data by distributing questionnaires directly to corporate taxpayers as respondents at the Bandung Karees pratama tax office. Sampling using a purposive sampling method with a type of simple random sampling totaling 100 respondents taxpayer entities. Multiple linear regression analysis is a data analysis method used in this study.
KEYWORDS : Modernization of tax administration systems, service quality, taxpayer compliance