The Influence of Modern E-Filling Tax Service Systems on Taxpayer Compliance

Abstract

This study aims to obtain evidence about the effects of: The quality of the e-filing system on individual taxpayer compliance in submitting Annual Tax Returns for individual taxpayer compliance in submitting Annual tax returns. This study uses a sample of individual taxpayers who use e-filing to deliver Annual Tax Returns at the Petamburan Tax Office, Jakarta Indonesia. The sampling technique used in this study is Probability Sampling. Probability Sampling is a sampling technique that provides equal opportunities for loyal elements (members) of the population to be selected as sample members. The data analysis used in this study is multiple linear regression. The results of this study, namely the quality of e-filing systems have a significant effect on individual taxpayer compliance in submitting Annual Tax Returns, and the perception of the ease of taxpayers on the implementation of efiling has a significant effect on individual taxpayer compliance in submitting Annual Tax Returns.