PENGARUH PENERAPAN E-FILING DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

This research aimed to examine and analyze the effect of implementation of e-filing ans service quality on the individual taxpayers’ compliance at the Mojokerto Pratama Tax Office. While, the research was quantitative with questionaires as the instrument. Moreover, the data collection technique used purposive sampling, in which the sample was based criteria given. In line with, there were 100 individual taxpayers registered at the Mojokerto Pratama Tax Office as sample. Furthermore, the data analysis technique used multiple linear regression with SPSS 26. The research result concluded e-filing had positive effect on the individual taxpayers’ compliance. This happened as taxpayers were easier in submiting Annual Tax Return. Besides, the process could be safe, quick, and whenever tax payers wanted to pay and report tax payable, there were no fees would be charged. Besides, taxpayers were no longer need to calculate as they had already used the system and was do online. As cpncequance, it made taxpayers were obedient in paying and reporting tax payable ontime. In addition, the service quality had positive effect on individual taxpayers’ compliance. In other words, the better the quality of service provided and in accordance with what is expected by the taxpayers, the more taxpayers would be obedient in paying and reporting the tax payable ontime.
Keyword: e-filing, service quality, taxpayers’