PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA KEPANJEN

Abstract

Abstract
This study was conducted to determine the effect of e-system
implementation (e-registration, e-SPT, e-billing and e-filling) taxation on
taxpayer compliance level in Tax Service Office (KPP) Pratama Kepanjen. The
type of this research is correlation research and using primary data source by
distributing questionnaire of 120 questionnaires to individual taxpayer as
respondent. The technique used in data retrieval is incdental sampling while the
data analysis techniques use multiple linear regression analysis assisted with
SPSS program.
The result of partial research shows that the application of e-registration,
e-SPT, e-billing and e-filling have a positive and significant effect on the taxpayer
compliance level of the individual while the research result simultaneously shows
that the application of all e-system have positive effect on the level of compliance
individual taxpayer.
Keywords: e-Registration, e-SPT, e-Billing, e-Filling, Taxpayer compliance