PENGARUH PENERAPAN SISTEM E-FILLING, KUALITAS TEKNOLOGI INFORMASI DAN TINGKAT PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to test the influence of e-filling system implementation, information technology
quality and the level of taxation understanding to taxpayer compliance. This research done at KPP Pratama
Surabaya Krembangan. The population in this research consist of individual taxpayer and corporate taxpayer
listed in KPP Pratama Surabaya Krembangan and used e-filling system. The sample in this research were 87
respondents. The sampling technique used incidental sampling method. Multiple linear regression analysis used
as the analysis method. The research results showed that: (1) e-filling implementation had positive influence to
taxpayer compliance. This mean that higher the application of e-filling system then increasing the compliance of
Taxpayers; (2) Information technology quality had positive influence to the taxpayer compliance. This mean
more better the technology information quality in the tax system that been used, it will increased the taxpayer
complience because it easier for the taxpayer to submitted their SPT; (3) Tax understanding level had positive
influence to the taxpayer complience. This mean that higher the tax understanding level had by the taxpayer so
it can decreased the level of tax regulations delinquency, so the taxpayer will comply in fullfil their tax
complience.
Keywords: E-filling system, technology information quality, taxing understanding level.