PENGARUH PENERAPAN SISTEM ADMINISTRASI E-REGISTRATION DAN E-FILING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (Studi Kasus pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Sidoarjo Utara)

Abstract

Abstract
This study was conducted to determine the effect of the application of eRegistration Administration System and e-Filing on the level of Taxpayer
Compliance (Case study on Individual Taxpayers at KPP Pratama North
Sidoarjo). This type of research is explanatory research or confirmatory and uses
primary data sources by distributing 100 questionnaires to individual taxpayers as
respondents. The method used in data retrieval is incidental sampling while the
method of data analysis uses multiple linear regression analysis assisted by the
SPSS program.
The result of partial research shows that the application of e-Registration
and e-Filing Administration System have positive and significant influence to
Personal Taxpayer Compliance level while the research result simultaneously
shows that the application of e-Registration and e-Filing Administration System
also positively influence to Compliance level Individual Taxpayer. Keywords : e-Registration, e-Filing, Taxpayer Compliance