SISTEM e-FILLING DAN KEPATUHAN WAJIB PAJAK DI WILAYAH KPP  PRATAMA BOJONEGORO

Suprapto .; Ananda Ulfa Karunia

doi:10.58431/jumpa.v12i2.120

Suprapto . STIE Cendekia Bojonegoro
Ananda Ulfa Karunia STIE Cendekia Bojonegoro

DOI: https://doi.org/10.58431/jumpa.v12i2.120

Keywords: Taxes, Taxpayers, e-Filing, Taxpayer Compliance.

Abstract

This quantitative study aims to determine the effect of the application of the eFilling system to Taxpayer Compliance in the area of the Bojonegoro Tax Office. The
population is 5,543 people with a sample of 45 individual taxpayers who report their tax
returns at the KPP Pratama Bojonegoro. Research data collection techniques using a
questionnaire. The analysis test used includes the t test, the coefficient of determination
(R²), and data analysis techniques with simple linear regression analysis, using the SPSS
version 22 program. The results of the study show that the application of the e-Filling
system has a positive and significant effect on tax compliance. This can be seen from the
results of the partial hypothesis test (t test), namely the value of tcount 6.941 is greater than
ttable 2.021 with a significance level (sig.) greater than alpha 0.000 <0.05 which means
that Ho is rejected and Ha is accepted with the information that there is an influence
positive and significant between the application of the e-Filling system and taxpayer
compliance. Based on the conclusions obtained from the results of the analysis, the advice
given is for taxpayers to use e-Filling to get a lot of convenience in reporting the annual tax
return.