Pengaruh E-Filing dan Digitalisasi Terhadap Kepatuhan Wajib Pajak (Studi pada KPP Pratama Pasuruan)

Istifaroh Adila Sari, M. Cholid Mawardi, Junaidi Junaidi

Abstract


This study aims to analyze the effect of e-Filing and digitalization on individual taxpayer compliance at KPP Pratama Pasuruan taxpayers. The study uses associative research, where the aim is to examine the relationship or influence between the variables to be studied. This study uses primary data obtained through a questionnaire. The population in this study were individual taxpayers at KPP Pratama Pasuruan with a sample of 115 respondents. The results showed that the use of e-Filing had a positive and significant effect on taxpayer compliance and digitalization also had a positive and significant effect on taxpayer compliance. The implications of this research are expected to contribute to the development of taxation science and provide information and input for DGT for decision making in designing taxation policies. The population limitation in conducting this research is limited to individual taxpayers at KPP Pratama Pasuruan. And this study only uses 2 independent variables, namely E-filing and Digitalization. It is recommended for future researchers to be expected to examine corporate taxpayers so that the results can be generalized and compared across all Primary Tax Service agencies in the Regional Office of the Directorate General of Taxes. Future researchers can also use more than 2 independent variables such as E-billing and tax understanding or can also add moderation variables to expand the research.

Keywords : E-Filing, Digitalization, Taxpayers Compliance


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References


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