PENGARUH PENERAPAN SISTEM E-BILLING, E-FILING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Abstract

This research aimed to find out the effect between implementation of e-billing system, the implementation of e-filing system , and the implementation of tax sanction on taxpayers’ compliance of Pratama Tax Servise Office, Wonocolo, Surabaya. The research was quantitative. The population in this study is an individual taxpayer who is registered of Pratama Ta Servise Office, Wonocolo, Surabaya. While, the data were primary with questionnaires as the instrument. The questionnaires would be distributed directly to respondents. Moreover, the data collection technique used accidental sampling, in which the sample was taken accidentally. In line with, there were 50 samples. Furthermore, the data analysis method used multiple linear regression with SPSS 25. The research result concluded the implementation of e-billing system did not affect taxpayers’ compliance of Prtama Tax Service Office, Wonocolo, Surabaya. On the other had, the implementation of e-filing system had positive effect on taxpayers’ compliance of Prtama Tax Service Office, Wonocolo, Surabaya. In contrast, the implementation of tax sanction did not affect taxpayers’ compliance of Prtama Tax Service Office, Wonocolo, Surabaya.
Keywords: e-billing, e-filling, tax sanction, taxpayers’ compliance.