PENGARUH PENERAPAN SISTEM ADMINISTRASI E-REGISTRATION, EBILLING, DAN E-FILLING TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to examine the effect of implementation of administration system of e-registration, e-billing, and e-filling
on the level of taxprayers’ obedience. While, the population was taxprayers at KPP Pratama Surabaya, Krembangan. The
research was quantitative. Moreover the data were primary. Furthermore, the intstruments in data collection technique used
survey and questionnaires. Additionally, the data sampling technique used Slovin formula. In line with, there were 99
respondents as sample. In addition, the data analysis technique used multiple linear regression with SPSS (Statistical Product
and Services Solutions) 23. The research result concluded the implementation of administration system of e-registration had
positive effect on the level of taxpayers’ obedience. Likewise, the implementation of e-billing as well as e-filling had positive effect
on the level of taxpayers obedience. In brief, the implementation of administration system of e-registration, e-billing and efilling
had simultaneously affected the level of taxpayers’ obedience. Besides, the result was supported by al hypothesis which
had been formulated.
Keywords: administration system, taxpayers’ obedience