PENGARUH PENERAPAN E-SPT, PEMAHAMAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to examine the effect of e-SPT implementation, understanding of taxation and fiscal services on the taxpayers’ compliance of Simokerto Pratama Tax Office, Surabaya. Moreover, the population was individual taxpayers who were registered at KPP Pratama Simokerto Surabaya. Furthurmore, the data collection technique used purposive sampling, there were 94 respondents as sample. In addition, the data analysis technique used multiple linear regression with SPSS 23. The research result concluded e-SPT implementation had positive effect on taxpayers’ compliance. This happened as the modern application system which was created by the Directorate General of Taxes could facilitate the taxpayers in reporting their tax return. Likewise, understanding of taxation had positive effect on the taxpayers’ compliance. It meant, the higher the understanding of taxation from taxpayers, the higher the taxpayers’ compliance. This was due to the quality service which was provided by the fiscal autirities could not be a benchmark to determine the taxpayers’ compliance. Besides, after e-SPT was implemented, the taxpayers were prefer doing online tax reporting rather than having direct visit.
Keywords : e-spt implementation, understanding of taxation, fiscal services, taxpayers’ compliance