PENGARUH PENERAPAN SISTEM ADMINISTRASI E-FILING DAN E-REGISTRATION TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

Abstract

This study aims to analyze the effect of the application of the E-Registration and E-Filing System on Taxpayer Compliance in a case study at KPP Pratama, North Malang. Data were obtained from questionnaires (Primary) which were distributed to taxpayers in Malang City. The method of determining the sample in this study used purposive sampling. The research population is individual taxpayers who have experience in using online tax applications registered at KPP Pratama North Malang. The results showed that the implementation of the E-Registration and E-Filing system had an effect on the level of taxpayer compliance.Keywords: E-Registration, E-Filing, Taxpayer Compliance.