Pengaruh Penerapan E-Filing Terhadap Tingkat Kepatuhan Wajib Pajak

Abstract

This study aims to determine the effect of the implementation of the e-Filing system on the level of taxpayer compliance at KPP Pratama Bekasi Barat. The research data was obtained through questionnaires or questionnaires (primary data) which were distributed to taxpayers who use e-Filing at KPP Pratama Bekasi Barat with incidental sampling method. The population of this research is the taxpayers of e-Filing users who are registered at KPP Pratama Bekasi Barat. The sample used in this study were 108 respondents. The questionnaire was tested for validity and reliability testing before the study. Classical assumption test used includes normality test, heteroscedasticity test, autocorrelation test. Hypothesis test using simple linear regression test with determination coefficient test and partial test or t test. The results of this study indicate that (1) the implementation of the e-Filing tax system at KPP Pratama Bekasi Barat has been going well. This is evidenced through descriptive statistical analysis where the results of the trend of the variable application of the e-Filing system show a fairly high trend of 104 respondents from 108 or 96% of the observation data stating their satisfaction with the implementation of the e-Filing system. (2) the level of taxpayer compliance at the Tax Office Pratama Bekasi Barat has been very good, this is evidenced by the results of descriptive analysis which shows the tendency of the taxpayer compliance variable to be very high at 102 respondents from 108 respondents or 94%. (3) the application of the e-Filing system has a positive effect on the level of taxpayer compliance at KPP Pratama Beksi Barat this is evidenced by a simple linear regression analysis that obtained an R2 value of 0.296, which can be interpreted that the magnitude of the effect of the application of the e-Filing system has an effect of 29 ,6%. The results of the statistical t test resulted in a significance value smaller than the level of significant value, namely 0.000 < 0.05.