PENGARUH PENERAPAN E-SPT DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI

Abstract

This study aims to analyze whether there is an influence between the variables of the implementation of e-SPT, variable knowledge of taxation on variable tax compliance in the SMP 4 Surabaya. In this study researchers used a population that is as many as 59 respondents from SMP Negeri 4 Surabaya. The research method in this research is quantitative research with correlation research. The data analysis technique used is multiple linear regression analysis. The results of this study state that the application of e-SPT does not affect the level of tax compliance. And from the results of the study indicated that there are still taxpayers in SMP Negeri 4 Surabaya who are still having difficulty calculating and / or reporting taxes. The better understanding of taxpayers on the tax administration system, the higher the level of compliance of personal taxpayers. While for taxation knowledge has a positive effect on the level of personal taxpayer compliance. The results of the study indicated that the majority of taxpayers in SMP 4 Surabaya had understood the basics of tax knowledge in Indonesia. The higher the tax knowledge, the higher the level of tax compliance.
Keywords: implementation of e-SPT, tax knowledge, personal taxpayer compliance.