PENGARUH PENGETAHUAN PERPAJAKAN DAN PENERAPAN E-SYSTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA GRESIK UTARA

Abstract

Tax knowledge is everything which taxpayers know such as taxation system, its function, general provisions and tax procedure. While the E-system taxation is an electronic system issued by Directorate General of Taxes in order to facilitate taxpayers in carrying out their tax obligation. Therefore, this research aimed to examine the effect of tax knowledge and E-taxation system namely e-Registration, e-Filing, and e-Billing on taxpayers compliance of Tax Service Office, North Gresik. The research was quantitative. Moreover, the data were primary with questionnaires as instrument. Furthermore, the data analysis technique used multiple linear regression with IBM SPSS 26. Additionally, the population was both personal taxpayers and corporate taxpayers of Tax Service Office, North Gresik. The data collection technique used incidental sampling, with 95 respondents as sample. The research result concluded tax knowledge and e-Billing application had positive effect on the taxpayers compliance. On the other, e-Registration and e-Filing did not affect the taxpayers compliance.
Keywords: taxation knowledge, e-registration, e-filing, e-billing, taxpayers compliance