Pengaruh Penerapan E-System Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Jember

Abstract

This study aims to determine the effect of the application of e-system (e-filing, e-SPT, and e-billing) taxation on personal taxpayer compliance level in KPP Pratama Jember. this type of research is explanatory research. The population in this study are all individual taxpayers registered as users of e-filing, e-SPT, and e-billing. Sampling method in this research is done by technique of puposive sampling. The sample in this study were 100 individual taxpayers registered as users of e-filing, e-SPT, and e-billing. The statistic method used in this research is multiple linear regression analysis with descriptive statistical analysis and classical assumption test consist of normality test, multicolonierity test, and heteroscedasticity test. The test result shows that the e-filling variable has significance of 0.001, the significance of the e-SPT 0,000 variable, and the significance of the e-billing variable of 0.003. The results of this study indicate that e-filing, e-SPT, and e-billing have a positive and significant effect on the personal taxpayer compliance in KPP Pratama Jember.