PENGARUH E-REGISTRATION, E-BILLING DAN PELAYANAN FISKUS TERHADAP KEMAUAN MEMBAYAR PAJAK

Abstract

The research aimed to find out the effect of E-Registration, E-Billing, fiscal service on the willingness of paying
tax. While, the research was descriptive quantitative with questionnaires as the instrument in data collection
technique, The questionnaires was in form of statement which was answered by the respondents.The population
was personel taxpayer which were listed on Indonesia Stock Exchange at KPP Pratama Sukomanunggal, Surabaya
Moreover, the data collection technique used incidental sampling, in which the sample qas from respondents who
were conditionally and met by the reseacher. In line with, they were 40 respondents as sample. Furthermore, the
data analysis technique used multiple linear regression.The research result concluded the quality of E-Registration
system, E-Billing and Fiscal service had positive effect on the willingness of paying tx at KPP Pratama
Sukomanunggal, Surabaya. Therefore, it proven that the implemention of E-Registration, E-Billing was running
well as well as the willingness of paying tax also increased. In addition, the better the fiscal service, the higher the
willingness of paying tax.
Keywords: administration system, fiscal service, the willingness of paying tax