PENGARUH MODERNISASI PERPAJAKAN DAN REFORMASI PERPAJAKAN TERHADAP KESADARAN WAJIB PAJAK DENGAN PEMAHAMAN PAJAK SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Wajib Pajak di Kota Sukabumi)

This study aims to analyze the effect of tax modernization and tax reform on taxpayer awareness with tax understanding as an intervening variable. A case study was conducted on individual taxpayers in Sukabumi City. The sample obtained consisted of 100 samples from a total population of 786,915 individual taxpayers registered at KPP Pratama Sukabumi. Data were collected through online questionnaires (Google Forms) distributed to 100 respondents and analyzed using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS) with SmartPLS 3.0 software. The research results indicate that tax modernization has a positive effect on tax understanding of taxpayers in Sukabumi City, tax reform has a positive effect on tax understanding of taxpayers in Sukabumi City, tax understanding has a positive effect on taxpayer awareness in Sukabumi City, tax modernization has a direct positive effect on taxpayer awareness, tax reform has a direct positive effect on taxpayer awareness in Sukabumi City, tax understanding is able to mediate the positive effect of tax modernization on taxpayer awareness in Sukabumi City, and tax understanding is able to mediate the positive effect of tax reform on taxpayer awareness in Sukabumi City.
Key words: Tax Modernization, Tax Reform, Understanding of Tax, Taxpayers Awareness.