PENGARUH PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

The research aimed to examine the effect of implementation of modern tax administration system which was made by Directorate General of Taxes, namely e-Registration, e-SPT, and e-Billing. All of them are used to facilitate tax payers in registrating, paying, and reporting Tax Return that affect the payer’s level of discipline. This research was descriptive quantitative, with survey. While, the population were tax payers who stated in Tax Office Pratama Gubeng 2016-2017. Moreover, the sampling collection technique used convenience sampling with 100 respondents. In addition, the data analysis technique used multiple regression linier.Based on the testing result, it concluded that implementation of e-registration administration system had positive significant effect on tax payer’s level discipline. It meant that better flexible system lead for the higher level of discipline in registrating and paying debts. Furthermore, the implementation of e-SPT administration system had positive significant effect on tax payer’s level of discipline. The easier, faster more accurate and more efficient over-limit e-SPT meant the easier tax payers in registrating and the higher number of tax paying. Moreover, the implementation of e-billing administration system had positive significant effect on tax payer’s level of discipline.
Keywords: e-registration, e-SPT, e-billing, tax payer’s level of discipline.