The purpose of this study is to analyze the influence of taxpayers
regarding the modernization of the tax administration system, taxation
socialization, tax sanctions, and the level of trust in the government and legal
systems of taxpayer compliance. The population in this study were individual
taxpayers who had 404 free jobs. The sample used is an individual taxpayer who
has free work totaling 80 respondents obtained from calculations using the Slovin
formula. The method of data collection in this study used the stratified random
sampling technique. The analytical tool used to test the hypothesis is multiple
linear regression. The results showed that taxation socialization and trust in the
government and legal systems had a positive effect on taxpayer compliance.
modernization of the tax administration system has a negative effect on tax
compliance. While tax sanctions do not have a positive effect on taxpayer
compliance.