IMPLEMENTASI PROGRAM E-FILLING DAN TINGKAT KESADARAN WAJIB TERHADAP TINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This study aims to examine empirical evidence of the effect of program implementation e-filling on efforts to increase taxpayer compliance and the effect of taxpayer awareness level on efforts to increase taxpayer compliance. This type of research is a quantitative study with a comparative causal method, and the research data is obtained through a questionnaire. The sampling technique uses probability sampling techniques. Probability sampling is a sampling technique that gives all elements in a population the same opportunity or opportunity to be selected as a sample. with a sample of traders in Pasar Turi Baru Surabaya, so that the population of this study were traders of Pasar Turi Baru Surabaya who had an NPWP and were registered as taxpayers at KPP Surabaya with a sample of 75 respondents. The analytical method used is multiple linear analysis method using SPSS version 22 program. results of this study indicate that: (1) The implementation of the program e-filling has a positive and significant effect on increasing taxpayer compliance, (2) The level of taxpayer awareness has a positive and significant effect. significant increase in taxpayer compliance.
Keywords: e-filling, awareness, liability