The Effect Of Implementation Of E-Filing Systems On Personal Tax Compliance

Abstract

This study aims to analyze the effect of e-filling system implementation on individual taxpayer compliance and describe how the e-filling system is implemented in the former residency area of Besuki, East Java. This study uses quantitative and qualitative data analysis methods by using simple linear regression analysis and using an interpretive approach to explore qualitative information using the e-filling system. This study's results are the implementation of the e-filling system has a significant effect on the compliance of individual taxpayers in the former residency area of Besuki, East Java. The most important from the interpretive result, For the first user, they have basic knowledge of taxation constraints in calculating their obligations, so they are reluctant to continue to know tax reporting through e-filing.