Correspondence to indriyana.iainska@gmail.com Received: 30 August 2019 Accepted: 29 November 2019 Published: 16 December 2019 JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Vol.21, No.3, pp. 61-69 Published online in http://jos.unsoed.ac.id/index.php/jame ISSN: 1410-9336 / E-ISSN: 2620-8482 INTRODUCTION Law No. 28 of 2007 article 1 paragraph 1 regarding Taxes explains that taxes are mandatory shares to the state owed by indi- viduals or entities that are forced based on statutory regulations and do not get direct returns that are used for the needs of the state in the prosperity of the people. Tax has an important role for a country. One of them is a source of income for the country that can help the development of the country. As a source of state revenue, taxes are a major concern and efforts made to maximize their implementation. Tax revenue is the main focus for the Directorate General of Taxes and the government. The Directorate General of Taxes seeks to optimize tax revenue and in its implementation still encounters various obstacles, both internal and external (Rahayu & Lingga, 2009). Through Law No. 11 of 2016 regarding Tax Amnesty or the Tax Amnesty Act 28 June 2016 , the government enacted Tax Amnesty or tax amnesty from July 2016 to 2017 as an effort to increase tax revenue . In the website's finance ministry tax amnesty aimed at first Enhancing economic growth through the repatriation of assets, which is characterized by an increase in domestic li- quidity, improved exchange rate, a decrease in interest rate, and an increase in invest- ment, and second scaling up of data bases of taxation more valid, comprehensive and inte- grated and third, increase tax revenue. Quoted from www.kemenkeu.go.id, from the ransom target of Rp 165 trillion, which reached Rp 114.54 trillion. For the target of 2 million tax amnesty participants, only 973,426 taxpayers submit. Domestic and foreign dec- laration targets that are able to exceed the specified target, namely Rp 4,737.56 trillion. Data from the World Bank shows that illegal funds for Indonesian citizens outside reach Rp 4,000 trillion and this shows that Tax Am- nesty has not been able to bring the funds home. Tax amnesty itself is government’s efforts to increase tax compliance. Tax Compliance is a condition that taxpayers can fulfill all their tax obligations. This is known from the in- creasing amount of tax revenue in this coun- try. The higher tax revenue, it can be inter- Determinant Tax Compliance by Tax Fiscus Perception Purwati Harjayani1,Indriyana Puspitosari2 12Sharia Accounting Departement, Islamic Economic and Bussiness Faculty, IAIN Surakarta, Indonesia Abstract Tax has an important role in the country, namely as one of the largest sources of revenue. The existence of obstacles in tax revenue makes the government or in this case the Directorate General of Tax implement several new policies aimed at increasing tax compliance. However, the target of tax revenue is still not realized in accordance with the planning that has been done.Thus the study aims to determine the effect of the Automatic Exchange of Information system, the modern tax administration system, and the tax audits of tax compliance. The object examined in this study is Tax Office in the area of Soloraya. This type of research is quantitative research. The population in this study is a tax employee who is in the position of account representative (AR) and functional examiner in the Tax Office in the Soloraya. The sample of this study was selected using a simple random sampling technique and obtained 75 respondents. This study uses primary data obtained from questionnaires that have been filled by respondents. The results of the study indicate that the Automatic Exchange of Information System and tax audit have an effect on tax compliance, while the modern tax administration system has no effect on tax compliance . Keywords Automatic Exchange of Information Systems, Modern Tax Administration Systems, Tax Audits, Tax Compliance. JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI, VOL 21, N0 3, 2019, 61-69 preted that tax compliance is also increasing. The need for tax compliance is now increas- ing rapidly with the country's debt crisis in the global economic environment. This means that all revenue authorities (or governments) throughout the world must strive to achieve the best possible tax compliance results, namely to maximize the overall level of com- pliance with tax laws (Nkundabanyanga et al., 2017). After the tax amnesty ended, a new policy emerged as a follow-up to the government, the Automatic Exchange of Information (AEoI). Automatic Exchange of information (AEoI) is a system of exchange of taxpayer account information between countries. (An- diani, 2017). The existence of this AEoI is expected to increase taxpayer compliance, because this AEoI policy requires automatic exchange of information between countries. In addition to the AEoI, the government's efforts to increase tax compliance are by im- plementing a modern tax administration sys- tem. The existence of a modern tax admin- istration system makes it easier for taxpayers in terms of reporting and paying taxes. In ad- dition, with the modern tax administration system, taxpayers do not require a long time to report their taxes. With a modern tax ad- ministration system it is more efficient and time effective, as well as saving paper. P enelitian Aryati and Putritanti (2016), and Ar- iesta and Latifah (2017), shows that the modern tax administration system has an influence on tax compliance. The results of this study differ from Rahayu's (2009) study which states that the modern tax administra- tion system has no significant effect on tax- payer compliance. Another effort to improve tax compliance in order to achieve the tax revenue target that can be done is to conduct tax audits. In PMK- 17 / PMK.03 / 2013, inspection is an activity to collect and process data, information, and evidence carried out objectively and profes- sionally in accordance with the provisions of the audit which aims to test compliance with the fulfillment of tax obligations and for other purposes in implementing the provisions of the laws and regulations. existing laws. The results of Setia's research (2015) show that the frequency of tax audits has a negative influence on corporate taxpayer compliance. The research of Cahyonowati, Ratmono, and Faisal (2012), shows the results that the tax audit does not have a significant effect on tax compliance. Whereas in Prayatni and Jati's (2016) research, tax audits have a positive effect on tax compliance. In this research, compliance in taxation will be seen from the perspective of tax au- thorities. The study was conducted at KPP Pratama in Solo Raya which included KPP Pratama Boyolali, KPP Pratama Klaten, KPP Pratama Sukoharjo, KPP Pratama Ka- ranganyar, and KPP Pratama Surakarta. The phenomenon of tax revenue on STO in Solo Raya same a case with national tax revenue. Namely the realization of tax revenue does not meet planned targets. Tax Compliance Tax compliance is defined as a condition where taxpayers can fulfill all their tax obliga- tions and carry out their tax rights. (Faithful, 2015: 18). From the fiscal point of view, tax compliance can be defined as a condition where tax revenue increases and decreasing deviation. A taxpayer is said to be compliant with taxes if they have fulfilled their obliga- tions to report taxes without having to be covered and pay according to the amount of tax calculations performed. Based on the Decree of the Minister of Fi- nance No. 544 / KMK.04 / 2000, tax compli- ance is identified from the timely submission of tax returns for all types of taxes in the last 2 years, does not have tax arrears for all types of taxes, except obtaining permission to repay or delay tax payments, has never been sentenced for committing a criminal offense in the field of taxation within the last 10 years, in the last 2 years carrying out accounting and in the case of taxpayers having been examined, correction at the last examination for each type of tax owed at most 5 %, tax- payers whose financial statements for the last 2 years have been audited by a public ac- countant with an unqualified opinion, or an opinion with an exception as long as it does not affect fiscal profit and loss. Automatic Exchange of Information (AEoI) System Automatic Exchange of Information or in- formation exchange is an international col- laboration in which the cooperation is related to the information disclosure system regard- ing taxpayer accounts from one country to another country (Andiani, 2017). In another meaning, Automatic Exchange of Information is international cooperation in the field of au- tomatic exchange of financial information as an effort to overcome the world financial cri- sis based on international agreements and JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI, VOL 21, N0 3, 2019, 61-69 every country involved must meet the re- quirements including having rules or regula- tions governing, conformity of reporting for- mats tax, and has a strong database (Media Keuangan, 2017). This policy involves the Director General of Taxes and designated financial institutions. AEoI is a policy to spy on taxpayers who have assets abroad and are not disclosed in their tax reporting. So this policy does not involve taxpayers directly. The Director Gen- eral of Tax will later work closely with the banks to be able to peek at the taxpayer ac- counts that are staked out. Of course this is legal because the government already has regulations governing it, namely Perppu No. 1 of 2017 concerning Access to Information Openness. Besides being legal, this regula- tion can guarantee the financial data that is exchanged. To be more secure, the imple- mentation must be adapted to international protocols. For countries that have implemented AEoI, they will get taxation authority channels for financial information and reporting stand- ards and data exchange transmission sys- tems. This policy has been followed by 100 countries. Underlying this policy include the low level of tax compliance for cross-border transactions and the limited tax authority to oversee taxpayer compliance (Media Keu- angan, 2017). With the implementation of this policy, it is expected to be able to bring home taxpayer funds abroad. Another hope is to prevent non-compliance of taxpayers in the future. The AEoI policy is expected to have a deter- rent effect on tax evaders. The data ex- changed includes the identity of the account holder, account number, identity of the finan- cial institution, account balance, and income derived from the account (interest). Indicators to measure this variable are the rules that set, the suitability of the tax reporting system, and the suitability of a strong and standard- ized information technology database. (Media Keuangan, 2017). Modern tax administration system Modern tax administration system is closely related to tax reform. Tax administra- tion reform is the improvement or improve- ment of administrative performance, both in- dividually, in groups, and institutions so that it is more efficient, economical, and faster (De- vano & Rahayu, 2006) . Modern tax administration system is de- fined as a renewal of the tax administration system by utilizing information technology systems namely software, hardware and hu- man resources aimed at increasing the effec- tiveness of supervision (Devano & Rahayu, 2006). In another sense, the modern tax ad- ministration system is an update of the tax administration system from manual to tech- nology based or in this case computer based. Tax administration reform programs and activities are realized in the implementation of a modern tax administration system that has a special characteristic, namely service im- provement for each taxpayer through the es- tablishment of an Account Representative and complaint center to accommodate tax- payer objections, as well as embracing tech- nological advances through the development of Tax Information Systems (SIP) become an Integrated Tax Administration System (SAPT) that is controlled by a case management sys- tem in a workflow system and various e- system based services such as e- SPT, e- Filling, e-Payment, Taxpayer's Account, e- Registration, and e-Counceling and are ex- pected control mechanisms become effective (Rahayu & Lingga, 2009). According to Saruan (2015), along with the development of IT, the taxation system in Indonesia has also evolved from an Official Assessment system to now a Self Assess- ment System. This system gives full trust to taxpayers in fulfilling their tax obligations while the tax authorities conduct full supervi- sion through inspection procedures. In other words, the modern tax administration system is a form of administrative system in terms of tax payment and reporting using computer technology. The indicators used include the administration system, the effectiveness of supervision and professional human re- sources. (Devano & Rahayu, 2006) Tax audits Examination according to PMK-17 / PMK.03 / 2013 is an activity to collect and process data, information, and evidence con- ducted objectively and professionally in ac- cordance with the provisions of the examina- tion which aims to test compliance with the fulfillment of tax obligations and for other pur- poses in implementing the provisions of the laws and regulations. existing invitation. Tax audits are divided into two types, namely field and office audits. Field inspec- tion is a tax audit carried out at the residence or position of the taxpayer, place of business or taxpayer work, and other places deemed necessary by the tax inspector. While the JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI, VOL 21, N0 3, 2019, 61-69 office inspection is a tax audit conducted at the Directorate General of Taxes office. In the tax audit the process is quite long, especially in the verification process. In connection with a tax audit, there is a tax examiner or so- called tax examiner. Tax audits are carried out as a tool to im- prove taxpayer compliance, besides that tax audits perform three functions, namely as an educational tool, a tool for detecting tax viola- tions and a tool for the prevention of other taxpayers who intend to violate (Fitriana, 2017). The examination is carried out to make taxpayers found to have deviated from ful- filling tax obligations in order to be more compliant in carrying out their tax obligations (Prayatni & Jati, 2016). Taxpayers who have been examined and proven to have cheated in their tax payments are obliged to immedi- ately correct or submit their tax returns cor- rectly, completely and on time and are quite cooperative (Fitriana, 2017). Based on PMK-17 / PMK.03 / 2013, the tax audit aims to test compliance with the fulfillment of tax obligations and / or for other purposes in the context of implementing the provisions of tax legislation. As a tool to test tax compliance, tax audits can be a lesson for taxpayers. Examination aimed at testing compliance will help detect violations commit- ted by taxpayers. With the examination, the taxpayers will become more compliant (Prayatni & Jati, 2016). In addition to testing compliance, the ex- amination also aims for other purposes. Based on PMK-17 / PMK.03 / 2013 Chapter IV Examination for other purposes Article 69 explained that the scope of the examination for other purposes in order to carry out the provisions of tax legislation may include the determination, matching, or collection of ma- terial related to the purpose of the examina- tion. One of them is related to filing an objec- tion for taxpayers. Indicators used to meas- ure this variable are education tools, violation detection, and prevention of violations (Fitria- na, 2017). Automatic Exchange of Information (AEoI) and Tax Compliance System . The new policy of information exchange sys- tem between countries is able to increase taxpayer compliance. This is because the tax authority will track taxpayers' accounts abroad automatically. Thus it can minimize tax avoidance. In Andiani's research, et al (2017) it was mentioned that AEoI system knowledge has a positive influence on tax compliance. From this description, the follow- ing hypotheses can be drawn: H 1: System Automatic Exchange of Infor- mation (AEOI) positive effect on Tax Compli- ance. Modern Tax Administration and Tax Compliance System The modern tax administration system is closely related to tax reform, namely the re- newal of tax both systems and regulations. The more modern the tax administration sys- tem, the increasing taxpayers who are willing to report and pay taxes. All that is caused by easy access and more effective and efficient. This is supported by research by Aryati and Putritanti (2016) and research by Ariesta and Latifah (2017) which states that the modern tax administration system has a positive ef- fect on tax compliance. Based on this de- scription, the hypothesis can be drawn: H 2 : Modern Tax Administration System has a positive effect on tax compliance. Tax Audit and Tax Compliance The tax audit aims to test the compliance of taxpayers in meeting their tax obligations. Compliance itself is considered from the ac- curacy of reporting and data suitability. Thus, the more frequently examined, the more tax- payers will be indicated non-compliance with taxes. In Prayatni and Jati's (2016) research, it is explained that tax audits have a positive effect on tax compliance. From this descrip- tion, the hypothesis can be drawn: H 3 : Tax audit has a positive effect on tax compliance. METHODS this study using quantitative methods that are presented with numbers. Quantitative quantitative methods are used to test the ef- fect of the AEoI system, Modern taxation sys- tem and tax audits on tax compliance. Population, Samples, Sampling Tech- niques The population used in this study are em- ployees of Account Representative (AR) and Functional Examiner at KPP Pratama Soloraya. AR was chosen as the population because since the end of the tax amnesty, account representatives have received addi- tional duties as tax auditors. The sampling technique of this study use probability sam- pling. JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI, VOL 21, N0 3, 2019, 61-69 The number of samples used in this study was calculated using the formula (Ferdinand, 2006): n = number of independent variables x 25 Information: n = number of samples In this study, the number of independent var- iables used was 3 consisting of AEoI system, modern tax administration system, and tax audit. Thus, the samples used in this study amounted to 75 samples obtained from: 3 x 25 = 75 Variables and operational definitions of research variables The research variables used in this study are: Independent Variable In this study the independent variables con- sisted of: a. AEoI system (X1) Automatic Exchange of Information is interna- tional cooperation in the field of automatic exchange of financial information in an effort to overcome the world financial crisis based on international agreements and every coun- try involved must meet the requirements in- cluding having rules or regulations governing, conformity with the tax reporting format, and having strong database. (Financial Media, 2017) . The indicators used are: - Regulations that stipulate,, - Compliance of the tax reporting system, and - Compliance with strong and standardized database information technology b. Modern taxation system (X2) Modern tax administration system is defined as a renewal of the tax administration system by utilizing information technology systems namely software, hardware and human re- sources aimed at increasing the effectiveness of supervision (Devano & Rahayu, 2006). Indicators of the modern taxation system are: - Administration System - Effectiveness of Supervision - Professional Human Resources c. Tax Audit (X3) Audit is an activity of collecting and pro- cessing data, information, and evidence ob- jectively and professionally in accordance with the provisions of the examination is in- tended to test the compliance fulfillment of tax obligations and for other purposes in im- plementing the provisions of the legislation that is ( PMK-17 / PMK .03/2013 ) . The tax audit indicator in this study uses the Fitriana indicator (2017): - educational tools, - Detection of violations, and - Prevention of violations Dependent variable The dependent variable in this study is Tax Compliance (Y) . Tax compliance is defined as a condition where taxpayers can fulfill all their tax obligations and carry out their tax rights. (Faithful, 2015: 18). The indicators used in this study refer to Setia's (2015) re- search, namely: - Reporting compliance - Payment Compliance - Bookkeeping Compliance - Compliance Audits Data analysis technique of this research use multiple liniear Regression Analysis. Mul- tiple linear regression analysis is usually used to find out how much influence more than one independent variable has on a dependent variable (Ghozali, 201 6 ). This method con- nects one dependent variable with many in- dependent variables. In this study the de- pendent variable is tax compliance and the independent variable is the knowledge of the AEoi system, the modernization of the tax administration system, and the tax audit. The model of the relationship of tax compliance with the independent variables is arranged in the following function or equation: Y = a + β 1 X 1 + β 2 X 2 + β 3 X 3 + e Information: Y = tax compliance a = constant X 1 = AEoI system X 2 = modern tax administration system X 3 = tax audit β 1 = coefficient of system variable AEoI β 2 = coefficient of modern tax administration system variables β 3 = coefficient of tax audit variables e = standard error Hypothesis Test The statistical test t shows how far the in- fluence of one explanatory or independent variable individually in explaining the variation of the dependent variable (Ghozali, 2016). If the significance <0.05 then H1 is accepted, it means that there is a significant influence of the independent variables individually on the dependent variable. RESULTS AND DISCUSSION This research was conducted at 5 Tax Service Offices (KPP) in Solo Raya. Each Tax Service Office has a different number of employees, especially for the Account Rep- resentative and Functional Examiner. The JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI, VOL 21, N0 3, 2019, 61-69 description of the respondents of this study contains gender, age, degree / stratum, edu- cational background, and work position. The results of the respondent's description are presented in the following table : Table 1. Demographic of Respondents Information total Gender Man 43 Woman 32 Total 75 Age 20-40 years old 35 40-60 years old 40 Total 75 Degree D3 9 S1 45 S2 20 S3 0 Others 1 Total 75 Educational background Accounting 26 Management 30 Others 19 Total 75 Work Position Account Representative (AR) 67 Functional Examiner 8 Total 75 Source: Questionnaire Data, 2019 Based on the table above, it is known that the total respondents in this study were 75 respondents with a male gender of 43 re- spondents, and the remaining 32 were wom- en. Based on age, respondents who were obtained with an age range of 20 to 40 years were 35 respondents, and the rest were in the range of 40 to 60 years, as many as 40 people. From the table 1 it is known that based on the degree or stratum, most respondents have a S1 degree of 45 respondents, then followed by S2 of 20 respondents and then D3 of 9 people. Whereas for others there is 1 respondent and for S3 there is none. Educa- tional background of the most respondents is management, as many as 30 people. Then accounting for 26 respondents and another 19 respondents. Based on the table above, it is known that most of the respondents who filled out the research questionnaire were Account Repre- sentative (AR) positions . As for the functional examiner position, there were only 8 re- spondents. The result of research instrument test show that all variable are valid and reliable. Then the data questionnaire testing with classical asumption test before analyse with multiple liniar regression. The result shown in the following table: The normality test in this test uses the OneSample Kolmogorov Smirnov test con- tained in the SPSS 22 program. The data is normally distributed if the residuals are nor- mally distributed, which has a significance level above 5% (Ghozali, 2013). Table 2 . Normality Test Results Information Value Asymp.Sig. (2-tailed) 0.061 Source: Primary data processed, 2019 The above table shows that testing of the residual regression equation gives a signifi- cance value above 0.05 which is equal to 0.061. So it can be concluded that the data in this study were normally distributed. A good regression model is that there is no correlation between independent varia- bles. The occurrence of multicollinearity can be detected in several ways. But in this study will be seen from the value of Variance Infla- tion Factor (VIF) and Tolerance value . A var- iable is said to occur multicollinearity if the VIF value is more than 10 or the Tolerance value is less than 0.10. JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI, VOL 21, N0 3, 2019, 61-69 Table 3. Multicollinearity Test Results Variable Toler- ance VIF Conclu- sion AEoI system 0.822 1,21 6 No Multi- col- linearity Modern Tax Administra- tion System 0.598 1,67 2 No Multi- co- llinearity Tax audits 0.633 1,57 9 No Multi- col- linearity Source: Primary data processed, 2019 The Heteroscedasticity test in this study uses the Glejser Test . If the significance lev- el of the AEoI system variable, the modern tax administration system, and the tax audit are less than 0.05, then it can be said to con- tain heteroscedasticity. The following hetero- scedasticity test results are shown in the ta- ble below: Table 4. Heteroscedasticity Test Results Variable Sig Conclusion AEoI system .173 No Heteroscedas- ticity Modern Tax Administration System 0.462 No Heteroscedas- ticity Tax audits 0.095 No Heteroscedas- ticity Source: Primary data processed, 2019 The goodness of fit model to see that the model is fit. We use coefficient of determina- tion R2 and F statistic to see the goodness of fit. Table 5. Model Assessment Test Results R R Square Adjusted R Square 0.591 .349 .321 Source: Primary data processed, 2019 The results of the coefficient of determina- tion between the variables AEoI System, Modern Tax Administration System, and Tax Examination with an Adjust R Square value of 0.321. So it can be concluded that the AEoI system, modern tax administration sys- tem, and tax audit can be explained 32.1%. While the rest is explained by other variables outside the research model of 67.9%. The F test is a joint test of the independ- ent variables conducted to see the overall independent variable on the dependent vari- able. By using a significance of 5%, the re- sults of the F test can be seen in table 6 that the significance is 0,000 and below 0.05. In addition, it can also be seen from the calcu- lated F value compared to F table . The cal- culated F value of 12.668 is greater than the F table of 2.74. So it can be said that the model used is correct. Table 6. Statistical Test Results F F Change Sig. F Change 12,688 0,000 Source: Primary data processed, 2019 This regression test aims to find out how much influence the AEoI system (X1), the modern tax administration system (X2), and the tax audit (X3) on tax compliance (Y). By obtaining the SPSS program, the following results are obtained: Table 7. Multiple Linear Regression Test Re- sults Variable T Significance AEoI system 2,050 0.044 Tax Administra- tion System 1,137 .259 Tax audits 3,112 0.003 Source: Primary data processed, 2019 From the table above, it can be seen that the multiple linear regression model in this study is as follows: KP = 7,343 + 0,099 SAEOI + 0,111 SAPM + 0,177 PP + e Based on the multiple linear regression equation above it is known that the regres- sion coefficient values of the AEoI system, the modern tax administration system, and tax audits are as follows: 1. Constants (α) The constant value is 7.343 which means that if the three independent var- iables are considered constant, the av- erage value of tax compliance is 7.343. 2. System Automatic Exchange of Infor- mation (SAEoI) The SAEoI coefficient value is 0.099, which means that every time there is an increase or increase in the value of the JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI, VOL 21, N0 3, 2019, 61-69 AEoI system by 1, it will increase the value of tax compliance by 0.099. 3. Modern Tax Administration System (SAPM) SAPM coefficient value of 0.111, which means that every time there is an in- crease in the value of the modern tax administration system by 1, it will in- crease the value of tax compliance by 0.111. 4. Tax audits PP coefficient value of 0.177 which means that every time there is an in- crease in the value of tax audits of 1, it will increase the value of tax compliance by 0.177. Effects of the AEoI System on Tax Com- pliance Based on the results of the t test or hy- pothesis test it is known that the calculated t value on the AEoI system variable (X1) is 2.050, while the t table is 1.996 obtained from the t table with a df table 71. From this value it is known that the calculated t value (2,050)> t table (1.996) with a significance value of 0,044 where the value is less than 0.05 (0.044 <0.05), which means that H 0 is rejected and H a accepted so that it can be explained that the system AEOI positive ef- fect on tax compliance. These results indicate that the implemen- tation of the AEoI system can improve tax compliance. The implementation of the AEoI system will make it easier for tax authorities or tax officials to track or find out taxpayers who avoid tax evasion or other fraud. Thus the tax officer can take action against tax- payers who commit such fraud, so that tax- payers will feel deterrent and afraid to commit fraud or avoidance of taxes. The result is increased tax compliance and accompanied by increased tax revenue as well. The results are consistent with H 1 ie systems AEOI positive effect on tax compli- ance and also support the research of Andi- ani, Yuniarta, and Yasa (2017) which de- scribes the knowledge system AEOI positive effect on tax compliance. The Effect of Modern Tax Administra- tion Systems on Tax Compliance Based on t test or tests of hypotheses known modern tax administration system has the value t arithmetic amounted to 1.137. When compared with t table then 1.137 <1.996 with 0.259 significance value> 0.05, which means that H 0 is accepted and H a rejected. So it can be explained that the modern tax administration system has no effect on tax compliance. These results indicate that whether or not a modern tax administration system is ap- plied can improve tax compliance. For tax officials whether or not the modern tax ad- ministration system has an effect that results in lowering the level of taxpayer compliance. This is because despite using a manual tax administration system such as filling out tax returns manually, taxpayers will still report and pay their taxes. The implementation of a modern tax ad- ministration system can be said to be still new after the tax reform in 2016. Tax reform is a change in the overall taxation system, including reforming tax administration, im- proving regulations, and increasing the sales base. Even though the implementation of the modern tax administration system will be more effective and efficient, in actual circum- stances many tax officials have to serve and guide taxpayers in filling out tax returns and reporting. With the implementation of the modern tax administration system it is quite easy for taxpayers to report their tax returns. However, not all taxpayers are able to do it themselves. Most of them chose to go to the nearest Tax Service Office and ask tax offi- cials to help them fill out and report tax re- turns with this modern tax administration sys- tem. The results of this study are not consistent with H 2 is a modern tax administration sys- tem positively affects tax compliance. How- ever, these results support Rahayu's (2009) study which states that the modern tax ad- ministration system has no significant effect on tax compliance. Effects of Tax Examinations on Tax Compliance In the tax audit variable, the calculated t value is 3.112 while the t table value is 1.996. When compared to 3.112 (t arithmetic )> 1.996 (t table ) with a significance value of 0.003 <0.05, it means H 0 is rejected and H a accepted so that it can be explained that the tax audit has a positive influence on tax com- pliance. The results of this test indicate that tax compliance will increase when tax audits are carried out until taxpayers who commit fraud. The tax audit aims to test tax compliance. The tax officer or in this case the functional examiner will carry out a tax audit of the tax- JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI, VOL 21, N0 3, 2019, 61-69 payer. The more frequent tax auditors carry out tax audits, the level of tax compliance will also increase due to a sense of deterrent taxpayers who commit fraud. Tax audits re- late to tax assessments whereby the taxpay- er will pay as much as the tax examiner's findings as outlined in the tax assessment. The more tax auditors make tax detection mistakes, the more tax evasion will be. A tax examiner must master technical tax audits in order to reduce detection errors. Thus, when conducting a tax audit, the tax examiner truly controls and can convince the audited tax- payer. The test results are in line with H 3 which states that the positive effect on tax audits tax compliance. In addition, these results also support the research of Humala (2015) and Prayatni and Jati (2016) which states that tax audits have a positive effect on tax compli- ance. CONCLUSION Taxes are the main source of state reve- nue. The amount of state revenue derived from taxes indicates the compliance of tax- payers in fulfilling their tax obligations. Fiscus tax as a taxation apparatus considers that tax compliance is seen from the amount of tax revenue and the suitability of tax data provid- ed by taxpayers with their reality. This study proves that the Automatic Ex- change of Information (AEoI) and tax audit systems affect tax compliance. While the modern tax administration system has no influence on tax compliance. Limitations in this study are the results of the study only come from questionnaire data, so it is not exhaustive in its discussion. In addition, this variable only uses three inde- pendent variables, namely the AEoI system, the modern tax administration system and the tax audit whereas when seen from the coeffi- cient of determination test, the three variables are only able to explain 32.1%, which means 67.9% is explained by other variables outside the research variable. Research related to the AEoI system, modern tax administration system, and tax audits of tax compliance still has some short- comings. So for future research there needs to be some suggestions for improving future research, considering that research on tax compliance seen from the perspective of the tax authorities is still not much. In the future, interviews can also be added to data collec- tion techniques other than questionnaires. 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