PENGARUH KUALITAS PELAYANAN FISKUS DAN PENERAPAN APLIKASI E-SYSTEM PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

Abstract

This research aims to examine the influence of the service tax quality and application of tax e-system to taxpayer compliance level. The type of this research is quantitative descriptive with data collection methods used in the form of questionnaires containing statements to be answered respondents. The population used in this research is an individual taxpayer registered in KPP Pratama Surabaya Gubeng. Determination of the sample is determined by incidental sampling method, which is the collection of information from respondents who happened to be in the location of sampling and the respondents encountered are considered suitable to serve as a source of data. The number of samples that been used are 80 respondents. Data analysis used in this research is multiple linear regression. The result of research shows that the quality of service of fiscus and application of e-system of tax has a positive influence on personal taxpayer compliance level in KPP Pratama Surabaya Gubeng. This means that the better the quality of services provided by the tax authorities, the taxpayer compliance rate is increasing. Similarly with the application of e-system application tax, the better the application then the taxpayer compliance level will also increase.
Keywords: Quality of fiscal service, application of tax e-system application, taxpayer compliance level.